Rates when you move house
When you move, LPS reassesses the rates so each person pays only for the time they own or live in the property. The split is done by days. Tell LPS straight away to avoid a bill for a home you've left, or a backdated one for your new home.
Tell LPS straight away
Use the online form to create or update your rate account for a domestic property. Buyers need contact details for the previous owner, or for a solicitor or estate agent in the sale. Landlords and tenants of rented homes report changes by phone on 0300 200 7801.
If LPS doesn't know you've moved, you might get a bill for the old home after you've left, or a backdated bill for the new one.
How the part-year amount is worked out
Article 19 of the Rates (Northern Ireland) Order 1977 says that someone in occupation for part of the year is charged the share of the year's rates that their days in occupation bear to the days in the year.
Annual rates × days you're liable ÷ 365
For example, moving into a £150,000 home in Belfast on 1 October 2026: £1,507.65 × 182 ÷ 365 = £751.76 for the rest of 2026/27. This site counts the day you move in. LPS decides the exact dates from what you and the seller tell it, so the real figure can differ by a day's rates.
| Moved in on | Days | Rates to 31 March |
|---|---|---|
| 1 April 2026 | 365 | £1,507.65 |
| 1 May 2026 | 335 | £1,383.73 |
| 1 June 2026 | 304 | £1,255.69 |
| 1 July 2026 | 274 | £1,131.77 |
| 1 August 2026 | 243 | £1,003.72 |
| 1 September 2026 | 212 | £875.68 |
| 1 October 2026 | 182 | £751.76 |
| 1 November 2026 | 151 | £623.71 |
| 1 December 2026 | 121 | £499.80 |
| 1 January 2027 | 90 | £371.75 |
| 1 February 2027 | 59 | £243.70 |
| 1 March 2027 | 31 | £128.05 |
Leaving a home
You're billed for the period you owned or lived in the home. If you'd already paid the full year, perhaps to get the early payment discount, you could be due a refund. You don't apply for a refund: tell LPS about the move and it decides.
Refunds usually go to your bank if you pay by Direct Debit, or by cheque otherwise. You can also ask LPS to move the money to the rate account for your new home.
Owning two homes for a while
If you buy before you sell, rates are due on both, because an empty home pays the same as an occupied one and the owner pays. See empty homes and second homes.
Moving into a rented home
For homes valued at £150,000 or less, or houses in multiple occupation, the landlord pays the rates. For homes valued over £150,000 the tenant pays, unless the landlord has agreed to.
Help you might need to re-apply for
Lone Pensioner Allowance and Disabled Persons Allowance are awarded for a particular home, so ask LPS about them when you move. If you get Housing Benefit and Rate Relief or Rate Rebate, report the change of address.
Questions
Do I pay rates for the whole year if I move in during the year?
No. You pay for the days you own or live in the property. The year's rates are shared by the number of days in occupation.
How do I work out rates for part of a year?
Multiply the annual rates by the number of days you are liable and divide by the days in the rating year, 365 for 2026/27. The NI Rates calculator does this if you enter the date you moved in.
Will I get a refund if I paid the full year and then move?
You could. Tell LPS about the move. If you overpaid, LPS refunds you or moves the credit to your new home's rate account.
Who pays rates when a house is sold?
Each person pays for the period they own or live in it. LPS reassesses the rates when the person responsible changes, which is why both buyer and seller should tell LPS.
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.