Rural cashpoints across Northern Ireland look set to remain exempt from business rates until 1 April 2027 after the Department of Finance sealed a fresh order on 19 February 2026. The measure will come into force the day after it is affirmed by a resolution of the Assembly, so operators will be watching the timetable closely.

In plain terms, the order keeps certain automatic telling machines in rural areas off the rates bill for another year. Under the Rates (Northern Ireland) Order 1977, qualifying ATMs can be marked on the net annual value (NAV) list as wholly exempt during a ‘relevant year’. The new instrument simply moves the cut‑off for those relevant years to 1 April 2027.

The 2026 order also clears out last year’s paperwork by revoking the 2025 order, which had set a finish date of 1 April 2026. The instrument, sealed by senior Department of Finance official Andrew McAvoy on 19 February, still needs the Assembly’s affirmative nod before it takes effect.

What does that mean on the ground? For a village shop in Tyrone or a petrol station outside Ballycastle, a rates charge on an ATM can be the tipping point on whether to keep a free‑to‑use machine. With tight margins and higher cash handling costs, removing the rates line helps keep withdrawals local.

The policy is aimed at access to cash rather than a giveaway to banks. It does not create new machines on its own, but it lowers the running costs of those already serving rural postcodes. That matters for residents, carers and small firms who still prefer notes and coins-or simply need them when card terminals or mobile signals falter.

Because this is an affirmative instrument, MLAs must approve it before it starts to bite. If that happens in the coming weeks, ATM operators and host businesses can set 2026–27 budgets with more certainty; if the vote is delayed or rejected, the exemption will not roll forward on 1 April 2026 as planned.

The fine print is worth a look for anyone hosting a machine. The exemption only applies to ATMs classed as being in rural areas and recorded on the NAV list. It does not cover other costs such as maintenance, security or cash loading, so site owners should confirm their classification with Land & Property Services and their provider.

While the rule is specific to Northern Ireland, the question it tackles-keeping cash access alive as bank branches thin out-lands squarely across the North of England too. From market towns to coastal villages, local leaders will note Belfast’s approach as one lever to steady cash access without a high‑street bank.

The legal source is Statutory Rules of Northern Ireland 2026 No. 22, published on legislation.gov.uk. In short: the Department of Finance wants another year of protection for rural ATMs, with the Assembly now holding the pen on when it starts.