Glossary · UK
What is District Rate (Northern Ireland)?
The district rate is the locally set portion of Northern Ireland's property rates, charged by each council to fund local services such as bins, leisure and parks.
Full Definition
In Northern Ireland there is no council tax. Instead, domestic and non-domestic property owners pay rates, which are made up of two components: the regional rate, set by the Northern Ireland Executive to fund region-wide services, and the district rate, set independently each year by each of the eleven local councils to fund services such as refuse collection, recreation, parks and environmental health. Your annual bill is calculated by multiplying your property's capital value (the assessed value as at 1 January 2005 for domestic properties) by the combined regional and district rate poundage for your council area. Because each council sets its own district rate, identical properties in different council areas can face noticeably different bills. Land & Property Services (LPS) administers billing and collection, and reliefs such as the Lone Pensioner Allowance, Disabled Person's Allowance, Low Income Rate Relief and the Rate Rebate scheme can reduce what you pay. This system is unique to Northern Ireland: Great Britain uses council tax for domestic property, with Scotland and Wales operating their own banded council tax systems alongside business rates.