HomeWhat are rates?
In Northern Ireland, rates are a property tax based on the capital, or market, value of homes occupied by households.
The capital value is based on the open market value of your home as at January 2005.
Rates of non-domestic properties, such as businesses and offices, will continue to be 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.
Find out more information about rates
