Northern Ireland never had Council Tax, they stuck with Domestic Rates, the last revaluation was in 2005 and the rates are about 0.8% of each homes 2005 value (or probably more than 1% of its current value). Sadly, the 2005 value is capped at £400,000, rather than having a higher or no cap and a correspondingly lower rate, but there you go.
They sensibly introduced a deferment option for Poor Widows In Mansions to shut up the Mylene Klasses of this world.
A few years later they did a review of the scheme, Andy Wightman uncovered this fine document:
Analysis carried out by NISRA for the Department in 2008 found there were 132,343 pensioner owner-occupying households.
Since its introduction, there have been 116 applications to the scheme – a take-up of 0.09%.
64 of these did not proceed beyond the initial stages. Of those that proceeded further in the application process, 21 were successful (in terms of a deferment agreement being entered into) and 18 were refused.