Covid-19 is not a material change of circumstances for business rate appeals in Northern Ireland following the Non-domestic Rates Coronavirus Bill being passed.
This follows similar action taken by the UK Government alongside the devolved administrations in Scotland and Wales. This legislative intervention is to prevent challenges to net annual values being brought forward on grounds of Covid-19 health restrictions. This Bill brings forward similar provision tailored to a local statutory context so as to address any potential loss of value in valuation lists and to adjust the rating system to prevent this situation arising again.
You can read more about it here: Non Domestic Rates Coronavirus Bill and here Explanatory Notes