Does Northern Ireland have council tax?

Full answer

Council tax, as used in England and Scotland, and the similar council tax system in Wales, does not exist in Northern Ireland. Instead, Northern Ireland has retained a domestic rating system that was reformed in 2007, based directly on the capital value of a property as of 1 January 2005, rather than the letter-banded system (A to H in England, A to I in Wales) used elsewhere in the UK. Domestic rates in Northern Ireland are made up of two parts: a regional rate, set by the Northern Ireland Assembly and used to fund region-wide public services, and a district rate, set by each of the 11 local councils to fund local services, similar in purpose to the local element of council tax elsewhere. Both are combined into a single annual bill, usually payable in ten monthly instalments. Rates support such as the Housing Benefit-equivalent Rate Relief scheme, the Lone Pensioner Allowance and the Disabled Person's Allowance can reduce the bill for eligible households. Because rates are based on capital property value rather than a fixed band, a homeowner's exact bill depends on both their district rate poundage and the specific valuation of their home, making direct comparison with an English or Scottish council tax bill for a similarly priced property somewhat imprecise -- Land & Property Services provides an online rates calculator for Northern Ireland addresses.

Try the calculator