Who Pays Rates?

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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 when the rate is struck.

Newly Constructed Property

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:  ratesoffice@dublincity.ie  or Tel. 2222171

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

Vacancy Allowance

At the annual estimates meeting on November 25th, 2019, the City Council determined the vacancy refund for the local financial year ended December 31st, 2020 at 25%.

The relevant extract from the minutes of that meeting is 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 (“the Act) that owners of vacant premises which are located within all eleven Dublin City Local Electoral Areas shall be entitled to claim and receive 25% (twenty five percent) rates refund for the 2020 local financial year and that the proportion of rates refund shall operate within the meaning of section 14(1) of the Act”.

Change of Owner or Occupier

Duty on owners/ratepayers in relation to a transfer of liability for rates.

Section 32 of the Local Government Act 2014 places the following obligations on property owners or their agents:

  • They must  notify the Local Authority where an interest in a rateable property is transferred and as a consequence of this the person liable for the payment of rates has changed
  • The person transferring the property, either the owner or occupier, must discharge all rates for which he/she is liable at the date of transfer. 

Failure to notify Dublin City Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).


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

The Rates Office has relocated to Block 1, Floor 8, Civic Offices.

Please note that access to the Rates Office is through Customer Services on the Ground Floor, Block 3 Civic Offices.

Office opening hours: 09.30 to 16.00

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