Northern Ireland’s Department of Finance has made a new statutory rule to keep rural cash machines fully exempt from business rates for another year. Once affirmed by the Assembly, the 2026 Order will move the scheme’s cut‑off to 1 April 2027, replacing the 2025 Order that set 1 April 2026. The rule was made on 19 February 2026 and comes into operation the day after Assembly approval, according to legislation published on legislation.gov.uk.

What’s actually covered has been consistent since the scheme’s early years: stand‑alone ATMs that appear as separate entries on the Valuation List in designated rural areas are set to be wholly exempt from rates during the relevant year. ATMs inside banks or building societies are typically valued as part of those premises and don’t carry a separate rates bill in any case, as the Assembly’s Official Report confirmed when the scheme was last extended to March 2026. (aims.niassembly.gov.uk)

For retailers and ATM deployers, the business case is straightforward. Rates can be a meaningful fixed cost for separate ATM sites; removing that line item helps keep free‑to‑use machines viable in places where withdrawal volumes can be lumpy. The Northern Ireland Executive has previously argued that cash taken out locally is largely spent locally-an earlier Department of Finance note put it at almost two‑thirds of every £10-supporting village shops and petrol forecourts that host the machines. (finance-ni.gov.uk)

The timing also intersects with wider ratings work. Land & Property Services has paused the NI Reval2026 process, which would otherwise reset non‑domestic valuations from April 2026. Extending the rural ATM exemption to 2027 gives operators and host retailers another year of certainty while the revaluation timetable is clarified. (finance-ni.gov.uk)

Demand for cash in Northern Ireland remains higher than anywhere else in the UK. LINK’s latest regional data shows the average adult in NI withdrew £2,249 in 2025, a 6% year‑on‑year fall but still the most “cash‑heavy” pattern nationwide. People are visiting ATMs less often but taking out more each time (around £92 on average). (link.co.uk)

That backdrop sits alongside the UK’s new access‑to‑cash regime. The FCA’s final rules, in force since 18 September 2024, require designated banks to assess and fix significant local gaps in free withdrawal and deposit services for consumers and SMEs. In short, central policy now expects a reasonable provision of cash services even as digital payments rise. (fca.org.uk)

On the ground, shared “banking hubs” and deposit services are doing more of the heavy lifting. Cash Access UK reports 204 hubs and 137 deposit services open as of late January 2026, up from the 100th hub milestone in December 2024 and the 200th in December 2025. For rural traders, that network complements ATMs by offering deposits and face‑to‑face help on set days. (cashaccess.co.uk)

Coverage metrics remain robust but not uniform. LINK says nine in ten people still live within one kilometre of a free cash access point (ATM, Post Office or hub), while the Payment Systems Regulator notes cash accounted for about 12% of UK payments in 2023 and frames the government’s aim of one mile in urban areas and three miles in rural areas for reasonable access. (link.co.uk)

For shop owners and deployers, the practical checklist is simple. Confirm whether your machine is separately rated and in a designated rural area; if so, expect the relief to run through the rating year that ends before 1 April 2027 once the Order is affirmed. Liaise with Land & Property Services on any Valuation List queries, and monitor ATM uptime-footfall benefits tend to track reliability and fee‑free access.

One procedural footnote matters. Because the Order is subject to the affirmative resolution procedure, it only takes effect after the Assembly votes to approve it; that approval triggers commencement the following day. Until then, last year’s framework (to 1 April 2026) remains the legal position. The Assembly’s Examiner of Statutory Rules sets out this process clearly. (niassembly.gov.uk)