The Department of Finance has made the Rates (Regional Rates) Order (Northern Ireland) 2026 (SR 2026/19). The Order fixes the regional domestic rate at 0.5559 pence in the pound of capital value and the regional non‑domestic rate at 30.79 pence in the pound of net annual value for the year ending 31 March 2027. It comes into operation on the day after it is affirmed by resolution of the Assembly. The Order was sealed on 19 February 2026 by senior officer Andrew McAvoy.
For households, the domestic bill is calculated by multiplying a property’s capital value by the sum of the domestic regional and domestic district rates. For businesses and other non‑domestic properties, bills are calculated by multiplying the property’s net annual value (NAV) by the combined non‑domestic regional and district poundages. In both cases, the regional rate is set centrally by the Department of Finance and the district rate is set by councils. (nidirect.gov.uk)
On 12 February 2026 the Executive agreed uplifts of 5% for the domestic regional rate and 3% for the non‑domestic regional rate for 2026/27, mirroring the approach taken for 2025/26. In a written statement to the Assembly, the Finance Minister said the decision is expected to raise just over £900 million for the Executive in 2026/27 and would add around 63 pence per week to the regional element of the average household bill. An Assembly debate is scheduled for March to complete the affirmative process. (finance-ni.gov.uk)
Relative to the Department of Finance’s published 2025/26 poundages of 0.5294 pence (domestic) and 29.89 pence (non‑domestic), the agreed uplifts translate to 0.5559 pence and 30.79 pence respectively for 2026/27. District rates, which are set independently by the 11 councils, will determine the final amount payable in each area once combined with these regional figures. (finance-ni.gov.uk)
Illustration for households: at a capital value of £123,000 (the Department’s example of an average property), the regional portion would be about £684 in 2026/27, up from roughly £651 last year-an increase of around £33, consistent with the Minister’s estimate of about 63 pence per week on the regional element. Actual bills will vary once the relevant district rate and any reliefs are applied. (finance-ni.gov.uk)
Illustration for businesses: at an NAV of £50,000, the 2026/27 regional portion would be £15,395 using the 30.79 pence poundage, compared with £14,945 in 2025/26 at 29.89 pence-an increase of approximately £450 before district charges and reliefs. The calculation is NAV multiplied by the total of the regional and district poundages, with reliefs considered where applicable. (finance-ni.gov.uk)
Councils have begun striking district rates for 2026/27. For example, Newry, Mourne and Down agreed a 2.8% district rate increase on 2 February 2026, while Antrim and Newtownabbey set a 2.99% increase on 9 February 2026. These council decisions interact with the regional rate to produce final bills for ratepayers in each district. (newrymournedown.org)
Non‑domestic revaluation remains a live consideration. Land & Property Services’ NI Reval2026-intended to update NAVs used in business rate bills-was paused on 29 January 2026 pending further clarification from the Department. Any change to the revaluation timetable will be communicated by Land & Property Services and could affect future bills once confirmed. (finance-ni.gov.uk)
Existing supports remain in place. The Minister’s statement confirms that means‑tested and non‑means‑tested domestic supports, along with business reliefs worth over a quarter of a billion pounds annually, will continue in 2026/27, with proposals under consultation to enhance Small Business Rate Relief subject to Executive agreement. Rate bills are typically issued in early April; households and firms should review eligibility for reliefs and plan payment arrangements accordingly. (finance-ni.gov.uk)