Landlord and Tenant, who is responsible for rates?

September 10, 2015

Articles 20 and 21 of the Rates (Northern Ireland) Order 1977 (as amended) state that the following parties are legally responsible for the payment of rates on rental homes, regardless of the tenancy agreement details.


Domestic properties


Capital Value* Who pays?
£0 – £150,000.00 Owner (landlord)
£150,001.00 and above Occupier (tenant)



Non Domestic properties


Net Annual Value (NAV) Who pays?
£0 – £1590.00 Owner (landlord)
£1,591.00 and above Occupier (tenant)



*For houses in multiple occupation (HMO) the owner of the property is responsible for the collection and payment of rates regardless of the capital value or frequency of rent payment.  An HMO is defined as a property ‘which is let to three or more tenants who form two or more households”, for example a house let out to a number of students.