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Domestic and Non-domestic Rates Poundages

Rates poundages are used in the calculation of rates bills for domestic and non-domestic properties.

Rates are a property tax used to fund both local and regional services in Northern Ireland. They are collected by Land & Property Services on behalf of the Northern Ireland Executive and district councils. 

There are two types of rates bills:

  • non-domestic (properties occupied by businesses), calculated according to the business property's net annual value (NAV), an assessment of their annual rental value on the open market as of 1 April 2013.
  • domestic (houses/homes), calculated according to an assessment of house price (i.e. capital value) on the open market on 1st January 2005 (up to a maximum capital value of £400,000).

In addition, there are two elements to each rates bill:

  • regional rate: one domestic and one non-domestic rate set by the NI Assembly, which is paid by all properties across Northern Ireland.
  • district rate: one domestic and one non-domestic rate set by each local council for all properties in its district.

Rates raised from the regional rate for each property are used to fund the Northern Ireland Executive (e.g. health and education). The money raised by the district rate from a property funds council's services (e.g. recycling and leisure facilities) in that property's area.

There are two rate poundages for domestic and non-domestic properties: regional and district. NAVs and capital values are multiplied by the combined rates poundage for the relevant council district to calculate a single annual rates bill. You can also use the Rates Calculator to estimate your bill based on NAV or capital value.

Data and Resources

Dataset Info

These fields are compatible with DCAT, an RDF vocabulary designed to facilitate interoperability between data catalogs published on the Web.
FieldValue
Author
Land and Property Services
Modified Date
2017-04-03
Release Date
2017-04-03
Frequency
Annually
Identifier
bd0f4585-7b2d-4457-a54c-de32ce1b88c8
Licence
Rights Statement

Contains public sector information from Land and Property Services licensed under the Open Government Licence v3.0.

Open Definition
Topic
Spatial / Geographical Coverage Area (WKT)
POLYGON ((-8.16926 55.4436, -5.08667 55.4436, -5.08667 53.8702, -8.16926 53.8702, -8.16926 55.4436))
Spatial / Geographical Coverage Location
Northern Ireland
Temporal Coverage
01/04/2014 to 31/03/2017
Granularity
Council
Language
English