Domestic rates are the local government taxation in Northern Ireland.
Domestic rates are unique to Northern Ireland, in the rest of the United Kingdom the local taxation is Council Tax.
The domestic rates are based on the capital value of the residential property on 1 January 2005.
[1] This is in contrast to non-domestic rates on businesses which are based on rental value.
It is for services such as refuse collections and disposal, leisure, parks and street cleaning.