Answers · UK 2025/26
How are domestic rates calculated in Northern Ireland?
Northern Ireland uses Domestic Rates instead of Council Tax. Your bill is calculated as the capital value of your home × the combined regional rate (set by Stormont) plus the district rate (set by your council). The system is based on 2005 capital values revalued in 2007.
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Unlike the rest of the UK, Northern Ireland has Domestic Rates rather than Council Tax. The formula: Capital Value × (Regional Rate + District Rate) = annual bill. Capital values are based on a 1 January 2005 valuation. The regional rate is set annually by the Northern Ireland Executive (currently around 0.4 pence per £ of capital value for domestic in 2025/26). The district rate is set by each of the 11 NI councils — examples for 2025/26 (pence per £): Antrim & Newtownabbey ~0.41, Belfast ~0.36, Lisburn & Castlereagh ~0.34, Derry City & Strabane ~0.50. Example: a home with capital value £150,000 in Belfast with combined rate 0.78p/£: £150,000 × 0.0078 = £1,170/year. The Land & Property Services (LPS) administers rates and provides relief schemes — Rate Rebate (means-tested), Lone Pensioner Allowance, Disabled Persons Allowance. Tenants of social housing usually pay rates via Housing Benefit.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.