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A Land Value Tax for Northern Ireland

Dataset from research analysis performing an impact assessment of a Land Value Tax (LVT) on domestic properties in Northern Ireland.

The report was commissioned by NICVA's Centre for Economic Empowerment and produced by Ronan Lyons and Andy Wightman.

For a detailed impact assessment of a potential land value tax in Northern Ireland, existing information obtained from the domestic valuation roll (containing 776,767 properties) was analysed (list searchable here). This information was used to demonstrate variations in the underlying value of the land. The distributional impact of a revenue neutral land value tax (where total revenue would be equal to the current rates revenue) applied equally to all areas is also calculated using this data.

The analysis in the dataset is broken down by Northern Ireland Small Area. Hedonic regression of house prices, whereby the valuation for similar properties are compared across all Small Areas in Northern Ireland, with the difference being attributed to variation in the underlying land value (i.e. there is a difference between the value of the property as a building, and where it is located). The estimated difference in the current rates bill for the average property is also included. NI Multiple Deprivation Measures are included for the Small Areas, as are geographical coordinates.

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.
Ronan Lyons and Andy Wightman
Modified Date
Release Date
Open Definition
Spatial / Geographical Coverage Area (WKT)
POLYGON ((-8.18481 55.3291, -5.49316 55.3291, -5.49316 54.0529, -8.18481 54.0529, -8.18481 55.3291))
Spatial / Geographical Coverage Location
Northern Ireland
Northern Ireland Small Area
Data Dictionary
SA_code: Northern Ireland Small Area coding convention (Based on 2011 Census Geography) SOANAME: Northern Ireland Super Output Area name (Based on 2011 Census Geography), included for indicative purposes. COA2001: Northern Ireland Census Output Area coding convention (Based on 2001 Census Geography) ● For more information on Small Area, Super Output Area and Census Output Area lookup visit: Note that as SAs are larger than COAs not all COAs are represented here (SAs which do not have co-terminus boundaries with COAs have been given a best-fit). depriv_s: NI Multiple Deprivation Measure 2010 score depriv_r: NI Multiple Deprivation Measure 2010 rank (1=most deprived) ● Note that the NIMDM scores pertain to the relevant Output Area. X_COORD: Geographic coordinate easting for geographically weighted centroid (by SA) Y_COORD: Geographic coordinate northing for geographically weighted centroid (by SA) ● GIS format boundary information is available here: LPS_value: The implied value of land calculated using hedonic regression. The average capital value (£) of a 100sqm house by Small Area, obtained from the domestic valuation roll and controlled for variations in type (house/flat, central heating/none, garage/none) has been estimated. diff_per_house: The estimated change in household property tax bills under a revenue neutral land value tax (£ per property), ranging from -£1,185 to +£7,849.
Contact Name
Bob Harper
Contact Email
[email protected]