Properties you pay rates on

Rates are a property tax based on the valuation of your home. This income pays for services at local (your council) and regional (NI Assembly) levels. Land & Property Services assess and collect rates.

Different types of rates

There are two types of rates:

  • a domestic rate for a residential property
  • a business rate for a non-residential property

Land & Property Services

Land & Property Services (LPS) are responsible for:

Domestic rates

This rate is for household and all residential properties. Your domestic rate bill is  based on the capital value of your home on 1 January 2005. Domestic rates must be paid on every residential property in Northern Ireland.

For rating purposes, a furnished property is occupied, even if no-one lives in it.

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

Business rates

This rate  applies to all non-residential properties, such as offices, factories and shops. A business rate bill is based on the rental value of your non-residential property on 1 April 2013. 

Mixed use properties

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

Rental properties

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

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