NI Rates

How your rates bill is worked out

A domestic rates bill is your home's capital value multiplied by your council's rate in the pound. Here is each step, with real 2026/27 figures, and the things that make the bill you get differ from the sum.

Checked against nidirect, the Department of Finance and the legislation on 2 November 2026. Sources are listed at the end.

The sum in three steps

Capital value × (regional rate + district rate) = rates

  1. Find the capital value. Land & Property Services (LPS) holds one for every home. Search by postcode on the LPS valuation search. Say it's £150,000.
  2. Add the two rates for your council. In Belfast for 2026/27 that's the regional rate of 0.005559 plus the district rate of 0.004492, which makes 0.010051.
  3. Multiply. £150,000 × 0.010051 = £1,507.65 for the year. Of that, £833.85 is the regional rate and £673.80 goes to the council.

The same home in Lisburn & Castlereagh, which has the lowest rate, would pay £1,428.75. In Derry City & Strabane, the highest, it would pay £1,832.10.

Do this sum for your own home

Where the capital value comes from

The capital value is LPS's assessment of what your home would have sold for on 1 January 2005. LPS assumes every home had an average state of internal repair and standard fittings, such as a standard kitchen and bathroom, so a new kitchen doesn't raise it.

The value is based on:

  • the size of the home (the outside area of a house, or the inside area of an apartment)
  • the type, such as detached, semi-detached, terrace or apartment
  • where it is
  • whether it has a garage or other outbuildings

Homes built since 2005 are valued by comparing them with similar homes that existed then. Because everything is pegged to 2005 prices, today's property market doesn't change your bill, up or down.

If you think your value is wrong, read how to challenge your capital value.

The rate in the pound

The regional rate is set each year and is the same everywhere: 0.005559 for 2026/27. The district rate is set by each of the 11 councils. For 2026/27 it runs from 0.003966 in Lisburn & Castlereagh to 0.006655 in Derry City & Strabane.

A rate of 0.010051 means about 1.01p for every £1 of capital value. Both are published each year on the Department of Finance's rate poundages page. See all 11 councils' rates.

The £400,000 cap

The maximum capital value for a home is £400,000. If yours is valued higher, LPS ignores the value above £400,000. A home valued at £500,000 in Belfast pays £4,020.40, the same as one valued at exactly £400,000.

The Department of Finance has consulted on removing the maximum capital value. It still applies to 2026/27 bills.

What LPS takes off or adds

The sum above is the gross bill. LPS then deducts any reliefs and allowances you've been awarded and adds any unpaid rates carried forward from earlier years. Your bill shows the calculation, any relief awarded and any arrears.

Paying the whole bill in one go by the discount date takes off another 4%. See paying in instalments and the early payment discount.

Why your bill might not match the sum

  • You owe arrears from an earlier year, which are added.
  • You have a relief or allowance, which is taken off.
  • You became liable part way through the year, so you pay only for the days you were liable. See rates when you move house.
  • You set up a monthly plan after April, so the bill is spread over fewer months.
  • Your capital value changed after a review, so LPS reissued the bill.

The estimate on the LPS valuation search leaves out debt carried over, reliefs, exemptions and exclusions too, so it should match this site's annual figure, to the pound, before any allowance.

Questions

Do rising house prices put my rates up?

No. Domestic rates use the capital value your home would have had on 1 January 2005, so changes in property prices since then don't change your bill. The bill changes when the regional or district rate changes, or when your capital value is reviewed.

Why does the same value cost more in some councils?

The regional rate is the same everywhere. The difference is the district rate, which each council sets. For 2026/27 a £150,000 home pays £403.35 more a year in Derry City & Strabane than in Lisburn & Castlereagh.

Is there a maximum rates bill?

Yes, in effect. Capital values above £400,000 are ignored, so the most a home can be charged for 2026/27 before reductions is £4,885.60, in Derry City & Strabane.

Where do I find my capital value?

On the Land & Property Services valuation search, by postcode or on the map. It also shows an estimated annual bill for the property.

Sources

Read on 2 November 2026. This guide explains the rules in plain words. It isn't legal or financial advice, and the decision on your bill is LPS's.

All 10 guides