Domestic rate reform in Northern Ireland: a critical review of policy options

William McCluskey, LC Lim, PT Davis

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

Local government finance, and in particular the basis of domestic rating, is currently the subject of a major review in Northern Ireland. The authors have conducted empirical research into a comparison between the present rating system and two alternative options - a banded system or a property specific discrete system. Derry City Council is used as a case study to gauge the likely redistribution effects of changes to the system. The findings are seen as significant in describing the effects of each policy regime at a local level in terms of winners and losers. In addition, the impact of the policy options in relation to a measure of income deprivation was investigated. The results indicate that a discrete value system performs best in terms of minimising the effect of rate redistribution and providing for a more fair and equitable local tax.
Original languageEnglish
Pages (from-to)131-149
JournalEnvironment and Planning C: Government and Policy
Volume25
Issue number1
DOIs
Publication statusPublished - 2007

Keywords

  • Local government finance
  • policy options
  • banding
  • fair and equitable
  • Northern Ireland

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