How to Find Comparable Evidence for a Rates Appeal in Northern Ireland

Why Comparable Evidence Matters

Northern Ireland's domestic rates system runs on comparative analysis. When you challenge your capital value, you're not making an abstract argument that the figure "seems too high" — you're showing that similar properties in the Valuation List are valued lower than yours without a physical reason for the difference.

This is the evidence that persuades LPS valuers and, if it reaches that stage, the Northern Ireland Valuation Tribunal. A well-constructed set of comparables is the single strongest tool in a rates challenge.

What Counts as Comparable

Not every nearby property qualifies. LPS valuers apply strict matching criteria:

Property type and style — compare like with like. A modern detached bungalow should be compared to other modern detached bungalows, not to Victorian terraces or apartments. Mixing property types weakens your case.

Size and measurements — for houses, the comparison uses gross external area (GEA). For apartments, it's gross internal area (GIA). A three-bedroom semi-detached of 90m² isn't comparable to one of 130m², even if they're on the same street.

Locality — the closer, the better. Comparables from the same street or immediate neighbourhood carry the most weight. Properties several miles away in a different area are rarely persuasive.

Construction era — a 1960s build and a 2004 build in the same street will legitimately have different capital values due to differences in construction standards, layout, and original specification.

Where to Find Comparables

Start with the LPS online Valuation Search on nidirect. Enter your postcode and note the capital values, property types, and addresses of every similar property in your area.

You're looking for properties that are physically similar to yours but carry lower capital values. The ideal comparator is a house of the same type, similar size, built in the same era, on the same street — and valued noticeably less.

Document everything. For each comparator, record:

• Full address
• Capital value from the Valuation List
• Property type (as listed)
• Any visible physical differences (extra garage, extension, different plot size)

You can request property measurement summaries from LPS during an active review, which gives you the gross external area on record for both your property and the comparators.

What Doesn't Count as Evidence

Current market values — what your house or your neighbour's house would sell for today is irrelevant. The Valuation Tribunal confirmed this in McGovern v Commissioner of Valuation (NIVT 46/13): current estate agent valuations carry no weight.

Recent sale prices — unless adjusted back to the 1 January 2005 baseline using recognised property price indexes maintained by LPS. Unadjusted transaction figures from 2020 or 2026 carry no weight in the valuation comparison.

Asking prices — listed marketing figures and Rightmove prices carry no weight in the valuation comparison.

Internal condition — the statutory valuation assumes average repair and standard fixtures. A newly fitted kitchen doesn't raise the capital value, and a derelict interior doesn't lower it (unless there's structural damage).

Structuring Your Evidence

A grid format works best — one row per comparable property, columns for address, capital value, property type, size, construction era, and any physical differences from your property. This makes it easy for a valuer to assess the comparison at a glance.

A single neighbouring property with a lower capital value doesn't guarantee a reduction. The valuer will check whether that property has different structural features, smaller floor space, unrecorded defects, or whether its Valuation List entry is itself an outlier that should be revised upward.

The strongest cases present three to five comparables that tell a consistent story: properties that match yours physically, in the same area, all valued lower.

Our valuation challenge guide includes a comparable-evidence worksheet designed around the criteria LPS valuers actually use, plus worked examples of how to present the evidence at each stage of the appeal process.

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