Collection of property rates
Commercial Rates are property-based charges and are a key source of funding for Dublin City Council.
The income generated goes towards meeting the day to day cost of services provided by the 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 in occupation of a rateable property, or the owner if the rateable property is vacant, is liable for payment of commercial rates. Rates Bills are issued after the rate is struck and this usually happens in January of each year.
Change of Owner or Occupier?
To comply with Section 32 of the Local Government Reform Act 2014, owners of rateable property are required to notify the Rates Office in writing of a change of occupier within 14 days of the date of transfer. This includes:
- A change of owner
- A change in tenancy
- When a tenant vacates a property
The owner/occupier is legally obliged to discharge all commercial rates for which they are liable at the date of transfer.
This legal obligation came into effect on 1st July 2014
The full text of the Local Government Reform Act 2014 can be accessed at www.oireachtas.ieThe Section 32 notification form 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]
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 the Valuation Office and are set out annually in a Valuation List.
Annual Rate on Valuation
The Annual Rate on Valuation (also referred to as ‘the multiplier’) is decided by Dublin City Council at its annual budget meeting.
Annual Rate on Valuation
The Annual Rate on Valuation (also referred to as the ‘multiplier’) is decided by the City Council at the annual Statutory Budget Meeting.
Please Note: Following the adoption of the 2023 budget the ARV for 2023 is .273
See below for an example of a commercial rates calculation:
€10,000: Rateable Valuation
.273 : Annual Rate on Valuation for 2023 ('the multiplier')
10,000 X .273 = € 2,730
€2,730 is the commercial rates charge for 2023
Contact the Valuations Office for Information on Revaluations
If you believe your Rateable Valuation is incorrect, you can submit a request for re-assessment to the Valuation Office.
For further information, please visit www.valoff.ie, email [email protected] or call (01) 817 1000
How to pay rates
Rates can be paid in the following ways:
- Direct Debit:
- Contact the Rates Office at [email protected] or (01) 222 2171
- 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.)
- Electronic Fund Transfer: Contact the Chief Cashier at the Rates Office at (01) 222 2873.
- Instalments: You can pay by instalments if there are no arrears on your account. To set up this arrangement contact the Rates Office at [email protected] or at (01) 222 2171
Newly Constructed Property
Entry Year Property Levy (EYPL) is a charge applied to all new-builds pending the levying of commercial rates.
If your property has been newly constructed, you are liable for an ‘Entry Year Property Levy’ and in some cases ‘Post Entry Year Property Levy’.
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 21st November 2022 the City Council passed a resolution that properties within its administrative area which are vacant in 2023 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.
The vacancy refund allowance has been reduced from 15% for 2022 to 0% for 2023.
Therefore only 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:
- Valuation Office – 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.