Domestic rating


Land & Property Services (LPS) is responsible for the billing and collection of rates in Northern Ireland.

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 empty 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.  

More information on domestic rating is available on the nidirect website


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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