How domestic rates work
A rates bill is one multiplication. The rest of this page covers where each number comes from and what can change the amount you actually pay.
The sum
Capital value × (regional rate + district rate) = rates
For a home in Belfast with a capital value of £150,000: £150,000 × (0.005559 + 0.004492) = £1,507.65 a year.
Formula from How rate bills are calculated, nidirect. Rates from Department of Finance, Rate Poundages.
Capital value
Capital value is what Land & Property Services (LPS) assesses your home was worth on 1 January 2005. Homes built after that date are valued by comparing them with similar homes that existed then. LPS bases the value on the size, type and location of the home, and on whether it has a garage or outbuildings.
Today's property prices don't change your bill. You can look up any capital value on the LPS valuation search, which also shows an estimated bill for that property.
If you think your valuation is wrong, you can ask LPS to review it. A review can take three months or more, the value can go up or down, and you keep paying in the meantime.
The £400,000 cap
The maximum capital value for a domestic property is £400,000. For a home valued above that, LPS disregards the extra value. A home valued at £500,000 in Belfast is charged on £400,000, which comes to £4,020.40.
What the two rates pay for
The regional rate is set each year and is the same in every council area. It helps pay for education, emergency services, health care, law and order, roads, social services and community development.
The district rate is set each year by your council. It helps pay for local services including arts, events and recreation, building control, leisure and community centres, environmental health, tourism and waste management.
All 11 councils, 2026/27
| Council | Regional | District | Total | Total 2025/26 | Change |
|---|---|---|---|---|---|
| Lisburn & Castlereagh | 0.005559 | 0.003966 | 0.009525 | 0.009098 | +4.7% |
| Mid Ulster | 0.005559 | 0.004330 | 0.009889 | 0.009482 | +4.3% |
| Antrim & Newtownabbey | 0.005559 | 0.004425 | 0.009984 | 0.009591 | +4.1% |
| Ards and North Down | 0.005559 | 0.004435 | 0.009994 | 0.009538 | +4.8% |
| Fermanagh & Omagh | 0.005559 | 0.004468 | 0.010027 | 0.009676 | +3.6% |
| Belfast | 0.005559 | 0.004492 | 0.010051 | 0.009593 | +4.8% |
| Newry, Mourne and Down | 0.005559 | 0.004999 | 0.010558 | 0.010156 | +4.0% |
| Causeway Coast & Glens | 0.005559 | 0.005101 | 0.010660 | 0.010230 | +4.2% |
| Armagh City, Banbridge & Craigavon | 0.005559 | 0.005412 | 0.010971 | 0.010559 | +3.9% |
| Mid & East Antrim | 0.005559 | 0.005668 | 0.011227 | 0.010800 | +4.0% |
| Derry City & Strabane | 0.005559 | 0.006655 | 0.012214 | 0.011663 | +4.7% |
From Department of Finance, Rate Poundages, read 1 November 2026. Change is our own sum from the two published totals.
Paying your bill
LPS issues bills at the beginning of April, covering 1 April to 31 March. You can pay the full amount in one go or spread it over ten months. If you set up a monthly plan later in the year, the bill is spread over the months that remain, so each payment can be larger than the ten-instalment figure shown by this calculator.
For 2026/27, paying the full bill by 8 May 2026 earned a 4% discount. This calculator doesn't apply it. Unpaid amounts from earlier years are added to your bill and aren't included here either.
From Introducing your rate bill, How you can pay your rate bill and Rate bills being sent to homes and businesses, nidirect.
Allowances and help with rates
Lone Pensioner Allowance: 20% off
For tenants and homeowners aged 70 or over who live alone. There are exceptions if you live with a carer or someone you care for (where that person isn't your spouse or partner), anyone under 18, or someone with a severe mental impairment. It isn't means tested. Check the rules and apply on nidirect.
Disabled Persons Allowance: 25% off
For homes that have been adapted for a person with a disability who lives there. Having a disability doesn't by itself qualify: the home must have a qualifying adaptation, such as a treatment room, an extra kitchen or bathroom, or enough floor space to use a wheelchair inside. It isn't affected by income or savings. Check the rules and apply on nidirect.
How the calculator treats them
You can apply one of these allowances to your estimate as a plain percentage off the bill. The official guidance says the Lone Pensioner Allowance can be awarded along with Disabled Persons Allowance and Housing Benefit or Rate Relief, but it doesn't say how they combine, so the calculator won't apply both together.
Not included in the calculator
Housing Benefit and Rate Relief and Rate Rebate for people on Universal Credit depend on your income and circumstances, so they can't be worked out from a capital value. Help paying your rates lists the options. If you apply for help, you must keep paying your bill while LPS decides.
Empty homes
Rates are the same for an empty home as for one that's lived in. Homes with a capital value under £20,000 are excluded automatically when empty, and there are other exclusions you can apply for. Read the rules on rating of empty homes.
The bill that counts
Everything on this site is an estimate. Your bill from Land & Property Services is the official amount. For anything about your own account, contact LPS.