Northern Ireland · 2025/26
Northern Ireland domestic rates, explained
Northern Ireland doesn't use council tax bands. Instead, every home has a capital value assessed as at 1 January 2005, and you pay a poundage — a rate set jointly by Land & Property Services (LPS) and your local council — against that value.
Annual bill = your home's 2005 capital value × (regional rate poundage + district rate poundage). LPS publishes both poundages every April at finance-ni.gov.uk. Combined poundages in 2025/26 typically fall between 0.75p and 0.95p per £ depending on your council area.
How a Northern Ireland rates bill is calculated
A home with a capital value of £150,000 in a council with a combined poundage of 0.85p per pound (regional 0.45p + district 0.40p) pays:
£150,000 × 0.0085 = £1,275 per year
The regional rate funds services delivered by the Northern Ireland Executive (roads, schools, health). The district rate funds council services (bin collection, leisure, planning). Both appear on the same bill.
Can I appeal my capital valuation?
Yes — and it's free. If comparable homes on your street have a lower LPS capital value than yours, you have grounds to request a review. LPS accepts:
- Sale prices of comparable homes near 1 January 2005 (the antecedent date)
- Evidence of physical differences (smaller floor area, worse condition)
- Errors in LPS's property record (wrong number of bedrooms, no garage)
Request a review through the nidirect valuation appeals page. If LPS agrees, they issue a revised Certificate of Valuation and your council refunds overpayment — typically backdated to the start of the current rates year.
Rates reliefs & discounts
- Rate Rebate — means-tested help for pension-age owner-occupiers.
- Lone Pensioner Allowance — 20% off if you live alone and are 70+.
- Disabled Person's Allowance — 25% reduction if your home has qualifying adaptations.
- Landlord Allowance — discount where the landlord pays rates on a let property.
- Empty Property Relief — limited discount for unoccupied homes.
FAQs
Does Northern Ireland have council tax?
No. Northern Ireland uses a different system called domestic rates, administered by Land & Property Services (LPS) — an executive agency of the Department of Finance. Every home has a capital value assessed as at 1 January 2005; you pay a rate poundage set jointly by LPS (the regional rate) and your local council (the district rate).
How is my Northern Ireland rates bill calculated?
Your bill = capital value × (regional rate poundage + district rate poundage). For example, a home with a capital value of £150,000 in a council with a combined poundage of 0.85p per pound pays roughly £150,000 × 0.0085 = £1,275 a year. LPS publishes the current poundages each April.
Can I appeal my Northern Ireland capital valuation?
Yes. If you think LPS's capital value for your home is wrong, you can request a review — free of charge — through the LPS website. Evidence typically involves sale prices of comparable properties around 1 January 2005 (the antecedent valuation date). If LPS agrees, they issue a revised Certificate of Valuation and your council refunds any overpayment.
What discounts are available on Northern Ireland rates?
Common reliefs include the Rate Rebate scheme (means-tested, replaces Housing Benefit for owner-occupiers of pension age), the Lone Pensioner Allowance (20% off for sole occupants over 70), the Disabled Person's Allowance (25% reduction for adaptations), and Landlord Allowance where the landlord pays. Apply directly through LPS.
Why doesn't TaxBandAppeal cover Northern Ireland?
Our appeal pack is built around the Valuation Office Agency's banding system used in England and Wales, with equivalents in Scotland. Northern Ireland uses individual capital valuations rather than bands, so the evidence and process are different — LPS handles reviews directly, and there's no comparable neighbour-band comparison we can automate. If you're on the wrong band elsewhere in the UK, use our checker.
Not in Northern Ireland?
If you're in England, Wales or Scotland, use our free council tax band checker — we pull the live VOA / SAA record for your postcode and every neighbour so you can spot a wrong band in seconds.
Sources: LPS Northern Ireland; Department of Finance NI; nidirect.gov.uk. Page last reviewed .