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:

Section 31 of the Local Government Act 2014 provides for the amendment of Section 71 of the Local Government Act 1930 in relation to rates on certain premises.  The Local Authority may , by reserved function, determine the proportion of the refund to be applied for any financial year.

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.

At the estimates meeting on November 14th, 2016, the City Council determined the vacancy refund for the local financial year ending 31st December 2017 at 45%.  Extract from minutes set out below:

Newly Constructed Property

  “It is hereby resolved under section 71 of the Local Government (Dublin) Act 1930 as amended by section 31 of the Local Government Reform Act 2014 that owners of vacant premises which are located within all nine Dublin City Local Electoral Areas shall be entitled to claim and receive 45% (forty five percent) rates refund for the 2017 local financial year and that the proportion of rates refund shall operate within the meaning of section 14(1) of the Act”.

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

Section 31 of the Local Government Act 2014 provides for the amendment of Section 71 of the Local Government Act 1930 in relation to rates on certain premises.  The Local Authority may , by reserved function, determine the proportion of the refund to be applied for any financial year.

At the estimates meeting on November 14th, 2016, the City Council determined the vacancy refund for the local financial year ending 31st December 2017 at 45%.  Extract from minutes set out below:

“It is hereby resolved under section 71 of the Local Government (Dublin) Act 1930 as amended by section 31 of the Local Government Reform Act 2014 that owners of vacant premises which are located within all nine Dublin City Local Electoral Areas shall be entitled to claim and receive 45% (forty five percent) rates refund for the 2017 local financial year and that the proportion of rates refund shall operate within the meaning of section 14(1) of the Act”.

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. For further details on a refund, contact the Rates Office, quoting your Property Reference Number.

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