Omniplex cinemas to challenge finance minister's business rates revaluation decision
Northern Ireland’s largest cinema operator has obtained High Court permission to challenge a business rates revaluation process being put on hold.
Omniplex was granted leave to seek a judicial review of the decision taken by Finance Minister John O’Dowd.
With the company predicting it could lose out on rate savings of almost half a million pounds, Mr Justice McLaughlin listed the case for a full hearing in November.
Omniplex claims the ministerial u-turn unlawfully breached a legitimate expectation of the majority of non-domestic property owners in Northern Ireland.
Business rates are calculated using a property's Net Annual Value (NAV) along with regional and district rates set by Stormont and local councils.
In January this year Mr O’Dowd announced a pause in the ReVal2026 process which would have led to a hike in the bills for many in the hospitality sector.
Amid concerns about the potential impact on pubs and hotels, the Minister said the move was about allowing local businesses to thrive.
However, rate bills were expected to fall at most of Omniplex’s 15 cinemas under the ReVal process.
Lawyers for the company are seeking to have the Minister’s decision quashed, alleging it was both unlawful and irrational.
They contend it breached the Northern Ireland Act 1998, the Ministerial Code and an expectation that a new NAV valuation list would come into force at the start of April.
According to Omniplex’s case, Reval2026 was designed to ensure fairness across the rating system.
With the majority of non-domestic ratepayers expected to see little or no change, others stood to benefit from a reduction in their liability.
The court was told that the process was halted at the eleventh hour following lobbying by the hospitality sector, said to represent less than 2% of non-domestic ratepayers.
No proper consultation or warning was given to the majority of businesses now disadvantaged, the cinema operator claimed.
Solicitor Peter Bowles, who represents Omniplex Holdings, confirmed the company has cleared the first stage in its judicial review challenge.
Speaking outside court, he said: “Our client contends that the Minister failed to bring this significant, controversial and cross-cutting decision before the Executive Committee as required by the Northern Ireland Act 1998 and the Ministerial Code.
“Alternative measures, such as the transitional relief schemes implemented in England, Scotland and Wales where 2026 revaluations proceeded on 1 April 2026, were available but were not considered.”
Mr Bowles added: “We look forward to having these important issues determined at the full hearing in November, in the interests of the majority of ratepayers across Northern Ireland."