These tables relate to End of Year (EoY) Rates Balance values, and a count of occupancies* with a rates balance at the 31st March each year, as recorded on the Land & Property Services (LPS) rating system. The information provided is at a point in time and the tables are updated annually. An occupancy is counted as having a rates balance where there is an outstanding balance of more than £0 at the end of the rating year. This data is provided by Domestic, Non-Domestic and overall totals. Mixed properties (a property that is a mix of Domestic and Non-Domestic) are included within the Non-Domestic totals. It is important to note that the End of Year Rates Balances figures include balances that cannot be legally enforced due to insolvency proceedings, ratepayers residing outside jurisdiction for legal action, as well as those ratepayers who continue to pay rates balances through agreed payment arrangements established through the rating year. LPS continues to pursue End of Year Rates balances throughout subsequent rating years. The totals included above are not adjusted for receipts at Year End which have been paid by ratepayers, but not yet allocated to a particular rate account. As the rating system does not hold Parliamentary Constituency, properties have to be mapped to the relevant geography and only properties on the valuation list that have valid mapping information are included. Electricity and Gas networks in Northern Ireland are valued on a ‘Cumulo Basis’ where the entire rateable hereditament for each operator is then apportioned between each council area. Analysis by Parliamentary Constituency of Electricity and Gas networks is not possible and they have been included separately in the tables as ‘Utilities’.
*An occupancy represents a liable person, persons, business or organisation at a property at a given time.