In general, you must pay a commercial rates charge if you occupy a commercial or industrial property on the date that rates become payable. This usually happens in January of each year.
The types of property upon which rates are charged includes:
- Shops
- Factories
- Offices
- Land
- Buildings
- Tolls
Note: When a commercial property is sold or leased, contact Dublin City Council Rates Office to ensure that charges are sent to the right person.
Rates for other types of property
Rates are also levied on other types of property. This includes:
Newly Constructed Property
If your property has been newly constructed, you are liable for an ‘Entry Year Property Levy’ and in some cases a ‘Post-entry Year Property Levy’ until your commercial rates charge is established.
For further details on this levy contact the Rates Office at the address below.
Rates on a Vacant Property
In the case of a vacant premises, the owner or person legally entitled to occupy is required to pay the commercial rates charge.
Apply for a Rates Refund on a Vacant Property
If you are the owner of a vacant property upon which rates are paid, you may be entitled to a refund. This refund amounts to 1/24th (one twenty-fourth) of the charge for every full month in which the property was vacant (up to a maximum of 50%).
For further details on a refund, contact the Rates Office, quoting your Property Reference Number.
Note: A refund can only be made to you if you are the person who actually pays the rates charge. If the rates are paid by two different persons, you will get 12/24th of the rates assessment up to a maximum of 50% of the portion you paid.
For example:
- Rates charge: €1,500
- Dates of vacancy: 1st January - 4th November
- Refund: 10/24th of €1,500.00 = € 625.00 (i.e. January to October only)
How to Qualify for a Rates Refund on a Vacant Property
To qualify for a refund, your premises must meet the following criteria:
- It must be vacant on the date the rates becomes payable, for the year being claimed.
- It must have been vacant for one of the following reasons:
- Vacant for letting (not for sale)
- Vacant for repairs or alterations
- Vacant pending demolition or re-development
Documentation in support of the reason for your vacancy must be submitted, along with a sworn ‘Declaration of Vacancy’ . A Declaration of Vacancy is a document written by you for claiming a vacancy refund. It must be signed by you in the presence of any of the following:
- Commissioner of Oaths
- Peace Commissioner
- Practising Solicitor
Rates on a Property that is Part-Domestic and Part-Commercial
If you have a premises that is being used for both domestic and commercial purposes, you may be entitled to a ‘Mixed–Domestic’ allowance.
The allowance is equal to one-third of the rateable valuation of your property up to a maximum of €22.86 - whichever is the smallest.
For further information on mixed-domestic allowances, contact the Rates Office at the address below, quoting your Property Reference Number.
If you are unhappy with your allowance, you can apply for a review in respect of the domestic part of the property to the Valuation Office:
Valuation Office
Irish Life Centre
Lower Abbey Street
Dublin 2
Tel: 817 1000.
Web: www.valoff.ie
Rates on a Property that has been Destroyed by Fire
If your property has been destroyed by fire, you can apply to Dublin City Council for relief. This type of relief is called a ‘Determination of Rates Liability’.
A Statutory Declaration/Undertaking must be submitted when seeking an application a Determination of Rates Liability.
A Statutory Declaration/Undertaking is a document written by you for claiming a refund. It must be signed by you in the presence of any of the following:
- Commissioner of Oaths
- Peace Commissioner
- Practising Solicitor
For further information, contact the Rates Office at the address below, quoting your Property Reference Number.
Occupying a property where there are rates due
A new occupier can be held liable for any rates due on the property. This includes the current year's rates and any arrears.
We would advise you to check that all charges are paid before buying or leasing a property. This includes:
- Water charges
- Entry-year property levy
- Post-entry year property levy
- BID contribution levy
To check the balance of charges on any property, contact the Rates Office, quoting the Property Reference Number.