Your rates

Row of houses

What are rates?

In Northern Ireland, rates are a property tax based on the capital, or market, value of homes occupied by households.

Rates of non-domestic properties, such as businesses and offices, are based on the rental value of your property.

The income from this tax contributes towards the cost of providing local government services, such as leisure services and bin collections, and central government services, such as education and health.

Your rates bill

Your rates bill is made up of two parts: