How are domestic rates calculated in Northern Ireland?

Capital value x (regional rate + district rate). For 2026/27 the regional rate is 0.5559p in the pound everywhere, and each council adds its own district rate. A £150,000 home in Belfast pays £150,000 x 1.0051p = £1,507.65 a year.

Which council has the highest rates in Northern Ireland?

Derry City and Strabane has the highest 2026/27 domestic district rate and Lisburn and Castlereagh the lowest. On a £150,000 capital value that is £1,832.10 against £1,428.75 a year.

Why does Northern Ireland pay rates instead of council tax?

Council tax was never introduced in Northern Ireland. Households pay domestic rates, based on each home's own capital value rather than a band, and the bill funds both Executive services through the regional rate and council services through the district rate.

Who can get the Lone Pensioner Allowance?

Homeowners and tenants aged 70 or over who live alone get 20% off their rates. It is not means tested, and some people who live with a carer, a child under 18, or someone with a severe mental impairment can still qualify.

Is there a discount for paying rates early in Northern Ireland?

Yes. Paying the full 2026/27 bill by Friday 8 May 2026 earned a 4% discount. Paying by instalments does not qualify.

Northern Ireland Rates Calculator 2026/27

Name: Northern Ireland Rates Calculator
Author: Alexandre Bernier

Work out your domestic rates bill from your property's capital value and council, with Lone Pensioner Allowance, Disabled Persons Allowance and the early payment discount.

Last updated: October 2026 · rating year 1 April 2026 to 31 March 2027

Your property

Capital value (from LPS)

This is what your home would have sold for on 1 January 2005, not today. Find it on the LPS valuation search.

Council area

Lone Pensioner Allowance (20%): aged 70 or over and living alone

Disabled Persons Allowance (25%): home adapted for a disabled person who lives there

Pay the whole year in full early (4% discount)

Your 2026/27 rates bill, Belfast

£1,507.65/year

£125.64 a month over 12 months, or £28.99 a week.

How your bill is worked out

Capital value used	£150,000
Regional rate (0.5559p in the £)	£833.85
Belfast district rate (0.4492p in the £)	£673.80
Full bill (1.0051p in the £)	£1,507.65
Amount to pay	£1,507.65

Same home, every council

Full bill at £150,000 before any allowance, cheapest first.

Council	Total poundage	Annual bill
Lisburn and Castlereagh	0.9525p	£1,428.75
Mid Ulster	0.9889p	£1,483.35
Antrim and Newtownabbey	0.9984p	£1,497.60
Ards and North Down	0.9994p	£1,499.10
Fermanagh and Omagh	1.0027p	£1,504.05
Belfast	1.0051p	£1,507.65
Newry, Mourne and Down	1.0558p	£1,583.70
Causeway Coast and Glens	1.0660p	£1,599.00
Armagh City, Banbridge and Craigavon	1.0971p	£1,645.65
Mid and East Antrim	1.1227p	£1,684.05
Derry City and Strabane	1.2214p	£1,832.10

Understanding domestic rates

How it works

Your bill is your home's capital value multiplied by the domestic rate for your council area. That rate has two parts. The regional rate, 0.5559p in the pound for 2026/27, is set by the Northern Ireland Executive and is the same everywhere. The district rate is set by your council and ranges from 0.3966p in Lisburn and Castlereagh to 0.6655p in Derry City and Strabane. Land & Property Services (LPS) sends the bills from April and collects both parts.

Worked example. A home in Belfast with a capital value of £150,000: £150,000 x 1.0051p = £1,507.65 for the year, of which £833.85 is regional and £673.80 goes to Belfast City Council. If the ratepayer is 70 or over and lives alone, Lone Pensioner Allowance takes off £301.53, leaving £1,206.12.

The average domestic capital value is about £123,000, which in Belfast gives a 2026/27 bill of £1,236.27.

Council tax was never introduced in Northern Ireland. Households here pay domestic rates instead, and the money is shared: the regional rate funds Executive services such as health, education and infrastructure, while the district rate pays for council services such as bin collections, leisure centres and local economic projects.

The two systems work very differently. Council tax in England, Scotland and Wales puts each home in one of a handful of value bands and charges a fixed amount per band. Rates in Northern Ireland are charged on the individual capital value of each home, pound for pound, up to a cap of £400,000. So two neighbouring homes valued £10,000 apart pay different bills, where in Great Britain they might sit in the same band and pay the same.

Direct comparisons are hard, but the Department of Finance says most households in Northern Ireland pay less in rates than equivalent households elsewhere in the UK pay in council tax. To see a council tax bill for comparison, use the council tax estimator.

Every home is on the LPS Domestic Valuation List with a capital value: what it would have sold for on the open market on 1 January 2005. Prices have moved a lot since then, so this is usually well below what your home would sell for today. Do not enter today's market value.

Search by address or postcode on the LPS valuation search. It shows the capital value and an estimated full-year bill, before any allowances. If you think the value is wrong, you can apply for a domestic valuation review.

Values above £400,000 are ignored. In Derry City and Strabane, the council with the highest district rate, the largest possible 2026/27 bill is £4,885.60.

Council tax and rates

This calculator is part of a family. The main calculator covers the general case.

Main calculator: Council Tax Estimator

Estimate your council tax bill by band and authority, with the 25% single-person discount option.

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Other free UK tools that follow on from this calculation.

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Reviewed by Alexandre Bernier, LLM (UK), CFP®

Educational tool: estimates only. Not individual financial, investment, tax or legal advice. Using it does not create an adviser-client relationship. Rules and figures change; check them against current HMRC and GOV.UK guidance and speak to a qualified professional. Editorial policy →

Sources

Every rate and threshold used by this calculator is taken from the official pages below. If a figure here disagrees with one of these, the official page is right, please tell us.