Who Pays Rates?

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Who pays commercial property rates?

 In general, you must pay a commercial rates charge if you occupy a non-domestic 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

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.

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

Occupying a property where there are rates due

We would advise you to check that all charges are paid before buying or leasing a property. This includes:

  • 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.

For more information

Dublin City Council
Rates Office
16 Castle Street
Dublin 2
D02 TR63

Office opening hours: 09.30 to 16.00

Tel: (01) 222 2171
Fax: (01) 679 3051 or (01) 222 2958
Email: ratesoffice@dublincity.ie