Domestic rating


Land & Property Services (LPS) is responsible for the billing and collection of rates in Northern Ireland. More information on domestic rating is available at nidirect - a guide to rates 

Coronavirus (Covid-19) and delay in rate bills

Due to coronavirus, rate bills will be issued in June 2020 instead of April 2020 when people usually get their rates bills. This is to help avoid placing financial pressure on ratepayers.

More information is available at:

What are rates?

Rates are a property tax based on the valuation of your home. The income from rates provides funding for services at both local (your council) and regional (NI Assembly) levels.

Domestic rates are a rate for households and all residential properties, with bills based on the capital value of your home as at 1 January 2005. Domestic rates must be paid on every residential property in Northern Ireland regardless of whether or not they are occupied, unless very specific exclusions apply - see Rating of emtpy homes - exclusions. A property that is furnished or used for storage purposes is considered occupied for rating purposes, even if no-one lives in it.

When are rate bills issued?

Rate bills are issued annually usually at the beginning of April each year, and are based on rates assessed from 1 April to 31 March. There are a number of ways you can pay your rate bill and you can choose to make the payment in full or to spread payments over a maximum of 10 months.  

To find out more information on domestic rating, please use the links below:


Related to Domestic rating

Access to information

How to request information from the Department of Finance including Freedom of Information (FOI) and the use of our Publication Scheme.

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