In response to the Covid-19 epidemic Finance Minister Conor Murphy has announced that all businesses in Northern Ireland will pay zero rates in the next three months and the issuing of rates bills has been deferred from April until June. The Minister has acknowledged, however, that in current circumstances rates relief alone will not sustain businesses and the jobs they provide.

This article will consider some of the other issues which may arise for occupiers of commercial properties in the context of business interruption or closure due to the epidemic.

While great care has been taken in the preparation of the content of this article, it does not purport to be a comprehensive statement of the relevant law and full professional advice should be taken before any action is taken in reliance on any item covered.