District Rate Subsidy
Due to the creation of 11 new councils on 1 April 2015, a District Rate Subsidy has been introduced for a four year period.
How your non-domestic rate bill is calculated
Your rate bill is calculated by multiplying the Net Annual Value (NAV) of your property by the non-domestic rate poundage (non-domestic regional rate + non-domestic district rate) for your council area for the relevant year.
How the District Rate Subsidy will be applied
It will be automatically applied to ratepayers who experience a significant increase in their rate bills due to differences having built up in the level of district rate chargeable by their old councils.
The Subsidy will not provide relief for any increases in rates for any reason other than the effects of the move from 26 to 11 local councils.
The District Rate Subsidy applies to domestic and non-domestic ratepayers whose rates have increased significantly due to the effects of the merger of some district councils.
You don’t have to apply for the District Rate Subsidy. If you are eligible for the subsidy, the reduction will automatically be applied to the increased amount of the district rate, for the next four years, as follows:
- 80 per cent in 2015-16
- 60 per cent in 2016-17
- 40 per cent in 2017-18
- 20 per cent in 2018-19
How the District Rate Subsidy will appear on your rate bill
If you are eligible, the reduction will be shown on page two of your rate bill as a District Rate Subsidy, underneath the actual district rate. The amount of District Rate Subsidy awarded will be shown in the Exemptions/Reliefs/Allowances section.
Exclusions to the District Rate Subsidy
The District Rate Subsidy will not apply to public sector bodies, NIHE properties and those domestic properties which are owned by housing associations.
Are you eligible for the Rate subsidy?
Non-domestic ratepayers in the following council areas will be eligible for the subsidy:
|Old council area||New council area||District Rate Subsidy amount based on Net Annual Value (NAV)|
|Ballymoney||Causeway Coast and Glens||£27||£81||£271||£542|
|Carrickfergus||Mid and East Antrim||£88||£265||£883||£1,765|
|Castlereagh||Lisburn and Castlereagh||£132||£397||£1,324||£2,648|
|Coleraine||Causeway Coast and Glens||£56||£168||£560||£1,120|
|Craigavon||Armagh, Banbridge and Craigavon||£65||£195||£650||£1,300|
|Dungannon||Armagh, Banbridge and Craigavon||£176||£527||£1,756||£3,511|
|Fermanagh||Fermanagh and Omagh||£71||£212||£706||£1,413|
|Limavady||Causeway Coast and Glens||£0||£1||£5||£9|
|Lisburn||Lisburn and Castlereagh||£37||£112||£372||£745|
|Newry & Mourne||Newry, Mourne and Down||£16||£49||£163||£325|
|Newtownabbey||Antrim and Newtownabbey||£4||£12||£39||£79|
|North Down||North Down and Ards||£23||£69||£230||£461|
|Strabane||Derry and Strabane||£168||£503||£1,675||£3,351|