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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Liabilities: investigating liabilities: Rates in Northern Ireland

Until 1 April 1990 all buildings in the UK were subject to general rates under the 1967 General Rate Act. The amount of the rate depended on:

  • the value of the property for rating purposes, and
  • the total finance which the rating authority needed to raise through its general rate.

A full description of the rating system can be found in Volume 39 of the 4th Edition of Halsbury’s Laws of England.

Property in Northern Ireland is still charged to rates. Rates in Northern Ireland are chargeable under the Rates (NI) Order 1977.