Abstract
Northern Ireland was one of the first countries to offer incentives to attract industrial investment when in 1932 a measure was introduced enabling a grant to be made towards the purchase of sites for industrial development. Between that time and 1981, when the Northern Ireland Industrial Development Board was established, there has been a significant and widening enhancement of industrial incentives. It no longer provides grants towards the acquisition of sites, in recognition of the fact that, in an environment of continuing assistance to industry, such a policy could result over a period of time, in the same site being grant‐aided on a number of occasions. The additional measures and the need for industrial investment in Northern Ireland has however resulted in an industrial property market heavily dominated by Government‐owned property and factories which have been built with Government grant assistance.
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