To ask the Minister of Finance whether the rates support package announced on the 23 November 2020 will be by means of a refund on 2020/21 rate payments.

As part of my announcement I advised that £20 million has been allocated to extend this financial year’s 12 month rates holiday to manufacturing businesses. Land & Property Services is currently putting in place the arrangements for awarding this additional relief to those business ratepayers in receipt of industrial derating. Some of the ratepayers who benefit from this additional relief will have already paid some or all of their rates liability for this year. LPS will write to those ratepayers to advise on the refund procedures.