What are rates?

Domestic rates are a property tax based on the valuation of your home and is used to fund both local and regional services in Northern Ireland. There are two different rates, a domestic rate for residential properties and a business rate for non-domestic properties

Different types of rates

Domestic rate

This is a rate for household and all residential properties, with bills based on the capital value of your home as at 1 January 2005. Domestic rates must be paid on every occupied residential property in Northern Ireland. A furnished property is considered occupied for rate purposes, even if no-one lives in it.

If your household receives full Housing Benefit, you will not receive a rate bill.

Business rate

This is a rate for all non-domestic properties, such as offices, factories and shops, with individual bills based on the rental value of your property as at 1 April 2001. Please use the link below to find more information on business rates:

• Business rates - NI Business info website

Mixed use properties

If your property has a mixed use, such as a shop with a flat attached, each part will be assessed separately for rates.

Rental properties

If you own a property and rent it out, you may be liable to pay rates.

• Rental properties

More useful links

• Buying, selling and renting a home
• Managing money (money tax and benefits section)
• Support and safety in your home (leisure, home and community section)