Collection of Commercial Rates
What are Commercial Rates?
Commercial Rates are property-based charges on commercial and industrial properties and are a key source of funding for Dublin City Council. The levying and collection of commercial rates by Local Authorities is legislated for under the Local Government Rates and Other Matters Act 2019, as amended by the Historic and Archaeological Heritage and Miscellanous Provision Act 2023. This legislation came into effect on 1st January 2024. To view the legislation visit www.irishstatutebook.ie
The income generated by the collection of Commercial Rates goes towards meeting the day to day cost of services provided by the City Council such as housing, public lighting, fire services, the promotion of local economic development, roads and traffic and leisure and community services.
Who Pays Rates?
The person liable to pay rates is the occupier of the property, or if the property is vacant, the owner. If there is a change in occupation during the year, then the rates are liable on a pro-rata basis between the relevant occupiers.
Rates Bills are issued in January each year.
How Rates are Calculated
Commercial rates are calculated by multiplying the ‘Rateable Valuation’ of your property by a multiplier called the ‘Annual Rate on Valuation’ (ARV).
Rateable valuations for all properties are determined independently by Tailte Éireann. More information can be found at www.tailte.ie/valuation
The Annual Rate on Valuation is decided by Dublin City Council at its annual budget meeting.
Following the adoption of the 2024 budget the ARV for Dublin City for 2024 is 0.277
See below for an example of a commercial rates calculation:
Rateable Valuation €10,000
Annual Rate on Valuation for 2024 0.277
€10,000 X .277 = € 2,770
€2,770 is the commercial rates charge for 2024
When do Rates become due?
Your rates for 2024 are due in full on 1st January 2024, and include any arrears carried forward from previous years.
How to pay rates
There are a number of options for payment of rates and ratepayers can discuss and agree arrangements directly with their Rate Collector. Rate Collector’s details can be confirmed by emailing [email protected]
The following are the options:
- Monthly Direct Debit Instalment Facility: To set up this arrangement please contact your Rate Collector directly. Alternatively you may contact the Rates Office at [email protected] or at (01) 222 2171
- Electronic Fund Transfer: Contact the Chief Cashier at the Rates Office at (01) 222 2873.
- Post: Send a cheque (crossed and made payable to Dublin City Council), money order or postal order to the Rates Office, Block 1, Floor 8, Civic Offices, Fishamble Street, Dublin 8.
Cash: To pay by cash you must call in person to the Customer Services Centre, Block 3, Ground Floor, Civic Offices, Wood Quay, Dublin 8. Please note that you are now required to make an appointment for all business in Civic Offices, including payments at Customer Services. Contact telephone number: (01) 222 2222. Credit card, debit card and cheques are also accepted across the counter and a current bill is required. (Note: do not send cash by post.)
Change of Owner or Occupier of a commercial property?
Section 11 of the Act imposes a duty on property owners (or their agents) and on occupiers to inform the City Council of any change in their status as the liable person for payment of rates within 10 working days of any such change. Notification is necessary in circumstances where you were liable to pay rates at a property but no longer are OR if you have now become liable for payment of rates at a property.
Under Section 13 of the Act, owners of a commercial property must notify the council when the property is being sold within 10 working days of the sale. They must pay any rates for which they are liable in respect of that property for the period up to and including the day immediately before the sale.
A change of owner/ occupier form should be completed and returned to the Council in relation to any changes within 10 working days. Any liable persons who do not fulfil their obligations under Sections 11 and 13 of the Local Government Rates and Other Matters Act 2019, shall be liable for a Class A Fine. In the case of Section 13 they may also may be liable for imprisonment for a term not exceeding 6 months.
This legal obligation came into effect on 1st January 2024.
The full text of the Local Government Rates and other Matters Act 2019 can be accessed at https://www.irishstatutebook.ie/
The change of Owner / Occupier Form for completion regarding Sections 11 and 13 of the Act is available below. For further information you can also contact the Rates Department, Block 1, Floor 8, Civic Offices, Dublin 8. Telephone (01) 222 2171 or at [email protected]
What happens if I don’t pay my Commercial Rates?
Dublin City Council is obliged by law to levy and collect Commercial Rates and will pursue legal enforcement where necessary.
If you are having difficulties paying your commercial rates you are urged to contact your Rate Collector to discuss and agree a payment plan. Contact details are included on the bottom of your rates bill.
Interest on outstanding Commercial Rates
Section 12 of the Local Government Rates and Other Matters Act 2019 has legislated for the payment of interest on outstanding commercial rates. This section of the legislation will be commenced on 1st January 2025. Interest will then be levied at a daily rate of 0.0219 per cent on all unpaid 2025 rates and will be payable from 1st January 2026.
Contact details for Dublin City Council’s Rates Office
Post: Rates Department, Block 1, Floor 8, Civic Offices, Dublin 8
e-mail: [email protected]
Phone: 01 222 2171
What is Tailte Éireann?
Tailte Éireann (formerly Valuation Office) is an independent Government agency under the aegis of the Department of Housing, Local Government and Heritage.
Providing a property registration system, property valuation service, and national mapping and surveying infrastructure for the State, the agency was formed by the merger of the Property Registration Authority (PRA), the Valuation Office and Ordnance Survey Ireland (OSI).
The core business of Tailte Éireann is to provide an accurate and up to date valuation of commercial and industrial property to both ratepayers and rating authorities.
From 1st January 2024, newly valued commercial properties are liable to pay commercial rates from the effective date advised by Tailte Éireann.
For more information on Tailte Éireann, please visit their website at https://www.tailte.ie
What can I do if I believe my Rateable Valuation is incorrect?
If you believe your Rateable Valuation is incorrect, you can submit a request for re-assessment to Táilte Éireann. An application for Revision may result in a valuation increasing, decreasing or staying the same. All applications for a revision of valuation must be accompanied by a fee of €250.
For further information, please visit https://www.tailte.ie/
Tailte Éireann can be contacted:
Post: Ground Floor, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1
email [email protected]
Phone: (01) 817 1000
Newly Constructed Property
Entry Year Property Levy (EYPL) is a charge applied to all new-builds pending the levying of commercial rates. Following an amendment to commercial rates legislation, this charge will only be applied to new properties listed by Tailte Éireann up to 31st December 2023.
Section 21 of the Local Government Rates and other Matters Act 2019 is now enacted and provides that properties are liable for Commercial Rates from the date they are listed by Tailte Éireann. This change came into effect on 1st January 2024.
For further details on this levy please contact the Rates Office at: [email protected] or Tel. (01) 222 2171
BID (Business Improvement District) Scheme
The BID scheme delivers additional services to those already provided by Dublin City Council.
The key objective of the BID scheme is to improve Dublin City Centre as a place in which to do business. It implements a series of initiatives designed to promote and improve the trading environment of the district within which the ratepayers operate their businesses. It is also intended to improve the image of Dublin City Centre from a tourism perspective and to improve the quality of life for residents and workers.
The role of Dublin City Council is to facilitate the scheme by acting as an Agent for the BID Company, trading as 'Dublin Town'. We ensure the scheme is appropriate and we collect the money on behalf of the BID Company.
For more information on the BID company please visit www.wearedublintown.ie.
At the Statutory Budget Meeting on 20th November 2023 the City Council passed a resolution that properties within its administrative area which are vacant in 2024 will not be entitled to a % reduction from the vacancy refund scheme and therefore are liable for the full commercial rates charge on the premises.
Applications in respect of 2022 and prior years will continue to be processed according to the respective annual vacancy allowance for the year in question.
How to Qualify for a Rates Refund on a Vacant Property
To qualify for a refund, your property must meet the following criteria:
- Property must be vacant on the date rates becomes payable for the year in question
- Property must be 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 application must be submitted together with a sworn ‘Declaration of Vacancy’ form. This 'Declaration of Vacancy' is the official document for making a claim and must be signed by you in the presence of any of the following:
- Commissioner of Oaths
- Peace Commissioner
- Practising Solicitor
To make an application for a vacancy refund/credit or for further information please contact the Rates Department on (01) 222 2171 or at [email protected]
General Data Protection Regulation( GDPR ) – Privacy Notice, Rates Office
Your information is collected to process monies due to Dublin City Council in respect of rates. The legal basis is provided for under the Poor Relief (Ireland) Act 1838 – Local Government Reform Act 2014. The information may be shared with:
- Tailte Éireann – to facilitate the valuation of your rating
- Business Improvement District ( BID ) – where the rating is within the BID parameter for the city
- Relevant Bank – to facilitate a direct debit payment
- Printing Company – to facilitate the printing of rate bills
- Solicitors – legal requests re sale/debt recovery, etc.
Your information is retained for 7 years after you cease to be an occupier liable to pay rates, unless there is ongoing debt collection proceedings, in which case your information will be kept until the monies owing are paid.