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Rates, Land & Property Services and HMRC letters in Northern Ireland
Northern Ireland has no council tax: homes pay domestic rates, billed and collected by Land & Property Services (LPS) on the home’s capital value at 1 January 2005, up to a maximum of £400,000. If the value looks too high, ask LPS for a review — free, through nidirect — and send the statement of evidence with the addresses and values of similar homes; the value can go down or up, and the bill is paid meanwhile. LPS then sends a Certificate of Valuation; if you still disagree, you can appeal to the Commissioner of Valuation within 28 days, and from the Commissioner to the Northern Ireland Valuation Tribunal.
LPS also grants Lone Pensioner Allowance (20% off for people aged 70 or over who live alone) and Disabled Person’s Allowance (25% off for an adapted home), on free forms on nidirect. The letter to Land & Property Services asks for either, says that the landlord is liable for a rented home valued at £150,000 or less, disputes a wrong bill or asks for a refund. LPS’s complaints procedure comes next, then the Northern Ireland Public Services Ombudsman.
HM Revenue and Customs deals with tax for the whole of the UK, Northern Ireland included, and much of it is free online. The appeal to HMRC gives a reasonable excuse or the grounds within 30 days of a penalty or decision; the letter asking HMRC to pay in instalments sets out an offer where HMRC’s online payment plan does not fit. Advice NI, Citizens Advice Northern Ireland and StepChange give free help with debts and bills.
The documents
4 forms available to fill in or download.
Letter to Land & Property Services about your rates bill (Northern Ireland)
Northern Ireland · in English
For a ratepayer in Northern Ireland writing to Land & Property Services, which bills and collects domestic rates: to ask for Lone Pensioner Allowance (20% off for people aged 70 or over who live alone) or Disabled Person’s Allowance (25% off for an adapted home), to say your landlord is liable for a rented home valued at £150,000 or less, to dispute a wrong bill, or to ask for a refund. LPS has free application forms and online services; this letter suits a case they do not fit. To challenge the capital value itself, use the review statement instead.
Rates: statement of evidence for a review of your home’s capital value (Northern Ireland)
Northern Ireland · in English
For a ratepayer in Northern Ireland who thinks the capital value of their home — the figure domestic rates are worked out on — is too high. A signed statement of your evidence: why the value is wrong, and the addresses and capital values of similar homes nearby, to go with a free review request to Land & Property Services through nidirect. Values rest on what the home would have sold for on 1 January 2005, up to a maximum of £400,000, and a review can raise the value as well as lower it. Keep paying your rates meanwhile.
Appeal to HMRC against a penalty or a tax decision (UK)
England, Northern Ireland, Scotland and Wales · in English
For a taxpayer anywhere in the UK with a penalty or decision from HM Revenue and Customs on income tax, Capital Gains Tax or Corporation Tax that they think is wrong — a late filing or late payment penalty with a reasonable excuse, a Making Tax Digital penalty, another decision: a written appeal to HMRC within 30 days of the date of the notice, giving your grounds and asking for a review or the tribunal route. For Self Assessment penalties, HMRC's online service and form SA370 are free and do the same. For VAT, the decision letter gives a different route. Sent first class.
Letter asking HMRC to let you pay a tax bill in instalments (UK)
England, Northern Ireland, Scotland and Wales · in English
For a taxpayer in the UK who cannot pay a tax bill in full on time: a letter to HM Revenue and Customs asking for a Time to Pay arrangement, saying what is owed, why you cannot pay it all now, the monthly amount you propose and your income and outgoings. HMRC's free online service takes a Self Assessment debt of £30,000 or less within 60 days of the due date (HMRC's own limits on 28 October 2026, not law); otherwise HMRC deals with it by phone, and this letter sets out your proposal in writing. Sent first class.
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