The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2026

Made: 15th January 2026

Coming into operation -: 9th February 2026

The Department of Finance[^f00001] makes the following Regulations in exercise of the powers conferred by Article 6(6)[^f00002] of the Rates (Northern Ireland) Order 1977.

Citation and commencement

1

These Regulations may be cited as The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2026 and shall come into operation on 9th February 2026.

Making and levying of different rates

2

In respect of the year ending on 31st March 2027 and each subsequent year, different regional and district rates may be made and levied on—

• (a) the rateable net annual values of hereditaments; and

• (b) the rateable capital values of hereditaments.

3

In making district rates in accordance with regulation 2, a district council shall take into consideration the formula laid out in the Schedule.

Revocation and savings

4

• (1) Subject to paragraphs (2) to (9), The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023[^f00003] (“the 2023 Regulations”) are revoked.

• (2) The Rates (Making and Levying of Different Rates) (No.2) Regulations (Northern Ireland) 1997[^f00004] shall continue to apply in respect of the year ending on 31st March 2003 and earlier years.

• (3) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2002[^f00005] shall continue to apply in respect of the four year period ending on 31st March 2007.

• (4) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2006[^f00006] shall continue to apply in respect of the eight year period ending on 31st March 2015.

• (5) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2015[^f00007] shall continue to apply in respect of the five year period ending on 31st March 2020.

• (6) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2020[^f00008] shall continue to apply in respect of the one year period ending on 31st March 2021.

• (7) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2021[^f00009] shall continue to apply in respect of the one year period ending on 31st March 2022.

• (8) The Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2022[^f00010] shall continue to apply in respect of the one year period ending on 31st March 2023.

• (9) The 2023 Regulations shall continue to apply in respect of the three year period ending on 31st March 2026

SCHEDULE — Formula

1

In respect of the year ending on 31st March 2027 and each subsequent year, in making the district rates referred to in regulation 2, a district council shall consider whether to make a capital value district rate in accordance with the formula—

2

In paragraph 1—

• “capital value district rate”, in relation to a district council, means a district rate made by that council on the rateable capital values of hereditaments in the district;

• “net annual value district rate”, in relation to a district council, means a district rate made by that council on the rateable net annual values of hereditaments in the district. Table 1 Conversion factors for district councils CouncilConversion factor Antrim and Newtownabbey0.017464Ards and North Down0.016458Armagh City, Banbridge and Craigavon0.019299Belfast0.015116Causeway Coast and Glens0.018325Derry City and Strabane0.018094Fermanagh and Omagh0.018938Lisburn and Castlereagh0.016298Mid and East Antrim0.015754Mid Ulster0.017079Newry, Mourne and Down0.017837

Signed

Sealed with the Official Seal of the Department of Finance on 15th January 2026.

Andrew McAvoy — A senior officer of the Department of Finance

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations replace the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023. These Regulations act to—

• (a) enable different rates to be made and levied on the rateable net annual values of premises and the rateable capital values of premises (regulation 2 and 3);

• (b) revoke the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 2023 with savings (regulation 4).

Footnotes

[^f00001]: The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)

[^f00002]: S.I. 1977/2157 (N.I.28); Article 6 was amended by Article 3 of The Rates (Amendment) (Northern Ireland) Order 1996 (S.I 1996/3162 (N.I. 25)) and Article 3 of The Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I.18)).

[^f00003]: S.R. 2023 No. 1

[^f00004]: S.R. 1997 No. 50

[^f00005]: S.R. 2002 No. 409

[^f00006]: S.R. 2006 No. 498

[^f00007]: S.R. 2015 No. 20

[^f00008]: S.R. 2020 No. 5

[^f00009]: S.R. 2021 No. 30

[^f00010]: S.R 2022 No. 17

Editorial notes

[^key-51b66ba559c805ad6c4cd1d1d56208a0]: Reg. 1 in operation at 9.2.2026, see reg. 1

[^key-1a03797e16c5f063cb589639a382fb95]: Reg. 2 in operation at 9.2.2026, see reg. 1

[^key-fe49fedeae622245d315ab32fd275e6a]: Reg. 3 in operation at 9.2.2026, see reg. 1

[^key-0dd64e64c69846dd69bb8108e5ec17da]: Reg. 4 in operation at 9.2.2026, see reg. 1

[^key-f82c9dd95833f3831dcc64af01eaceea]: Sch. para. 1 in operation at 9.2.2026, see reg. 1

[^key-ebcaf7d90c232285e20641ffb9987a1b]: Sch. para. 2 in operation at 9.2.2026, see reg. 1