Individual district councils are responsible for determining the effective tax rate or district rates for both domestic and non-domestic properties. The 2007-08 rates for each council and the average rates for Northern Ireland are set out in the following table.
District council Non-Domestic Rate1 Domestic Rate2 Antrim 21.5586 0.2875 Ards 19.8840 0.2409 Armagh 23.5527 0.3174 Ballymena 20.8049 0.2874 Ballymoney 21.5659 0.2768 Banbridge 22.5907 0.3003 Belfast 21.1641 0.2423 Carrickfergus 21.8348 0.2986 Castlereagh 15.5642 0.1871 Coleraine 18.9978 0.2506 Cookstown 19.3003 0.2444 Craigavon 21.8620 0.3395 Deny 23.2804 0.3365 Down 21.7020 0.2873 Dungannon and South Tyrone 18.7035 0.2284 Fermanagh 14.7191 0.2032 Larne 21.9370 0.3236 Limavady 22.8353 0.3335 Lisburn 17.3615 0.2275 Magherafelt 17.5397 0.2214 Moyle 26.2998 0.3245 Newry and Mourne 19.5449 0.2672 Newtownabbey 22.1185 0.2832 North Down 16.5433 0.2235 Omagh 19.9548 0.3243 Strabane 19.9891 0.2937 Average rates 20.2682 0.2677 1 Net Annual Values (NAV) were applied in the calculation of non-domestic rates. 2 Capital values were applied in the calculation of domestic rates.