Northern Ireland Domestic Rates 2026/27

Your 2026/27 rates bill landed in April. If it differs from last year, compare the regional and district rate poundages to see which component changed and whether a rates allowance could offset the difference.

How the 2026/27 Bill Is Calculated

Northern Ireland doesn't use council tax bands. Every domestic property has an individual capital value — assessed as of 1 January 2005 — and your annual bill is that value multiplied by the combined rate poundage:

Annual Bill = Capital Value × (Regional Rate + District Rate)

For 2026/27:

• Regional rate: 0.5559p in the pound, set by the Northern Ireland Executive to fund health, education, and regional infrastructure
• District rate: varies by council area, from roughly 0.40p to 0.67p in the pound, set by each of the 11 district councils to fund local services like waste collection and leisure facilities

The regional rate is the same everywhere in Northern Ireland. For properties with the same capital value, the difference between bills in different areas comes from the district rate.

Your Capital Value Uses a 2005 Basis

Annual rate poundages can change from year to year; capital values are based on the 1 January 2005 valuation date.

If you think your 2005 capital value is wrong — your property was overvalued relative to comparable sales at that date — you can request a revision from LPS. But this is a separate process from claiming allowances.

Allowances and Thresholds for 2026/27

The non-means-tested allowances haven't changed:

• Lone Pensioner Allowance: 20% discount for ratepayers aged 70+ living alone. The age threshold remains 70. No income or savings test. Applies to the full domestic rates bill.
• Disabled Persons Allowance: 25% discount for properties with qualifying adaptations for a disabled resident. No income or savings test.

Both can be claimed alongside the means-tested Rate Rebate (for Universal Credit claimants) or Housing Benefit for rates (for legacy benefit claimants). The means-tested schemes have their own thresholds and are assessed on the rates bill after LPA/DPA have been applied.

What's Different About This Year

The Universal Credit migration continues in Northern Ireland. When a claimant moves to Universal Credit, existing Housing Benefit for rates ends and they must make a separate Rate Rebate claim through LPS's online portal within three months of the UC award. If you've received a migration notice, your rates support route changes — but LPA and DPA are unaffected because they're not means-tested.

If you've recently turned 70, become the sole occupant of your home, or had a qualifying adaptation installed, you may now be eligible for a discount that wasn't available to you last year. Allowances aren't applied automatically — you have to claim.

The Northern Ireland Rates Allowances guide covers the full 2026/27 rates system, including how to calculate what you should be paying, which allowances apply to your situation, and how to claim them.

See more Northern Ireland guides →