County of Dún Laoghaire Rathdown
COUNTY CHARGES: Annual Rate on Valuation 0.1648
Dated this 3rd day of February 2017
Local Authority Commercial Rates are a property-based tax levied by Local Authorities on the occupiers of commercial/industrial properties in their administrative area.
COUNTY CHARGES: Annual Rate on Valuation 0.1648
Dated this 3rd day of February 2017
The Council are operating two business support schemes for eligible ratepayers.
The Business Support Scheme 2017 - 4% of Rates Bill for Eligible Ratepayers provides for the payment of a grant to eligible businesses equivalent to 4% of their 2016 rates bill subject to a maximum of €400.This grant will benefit businesses located in the County whose rates account was assessed at €10,000 or less for 2016. It will not be necessary for eligible businesses to apply for the support scheme payment.
The 2017 budget also makes provision for the Rates Vacant Property Assistance Scheme 2017 for ratepayers whose rate account was assessed at €10,000 or less for 2016. It provides for a relief equivalent to 25% of the rates bill assessed on eligible properties.
In addition to this, the Local Enterprise Office promotes a range of financial supports to qualifying businesses based in Dun Laoghaire Rathdown County. These include;
The Occupation of Vacant Commercial Premises Scheme which was established to encourage new businesses to occupy commercial premises, that have been vacant for a period exceeding 6 months. The Scheme is applicable to subject premises which have a rates valuation of no more than €60,000.
The Shop Front Improvement Scheme which is an initiative to improve the overall appearance of shop fronts and commercial properties that front onto public streets within Dún Laoghaire-Rathdown. Business owners of existing independent shops in the County are eligible to apply for assistance. The Council will cover up to 50% of the shop front cost with a maximum allowable grant of €3,000 per applicant.
Details of these and other financial supports are available at https://www.localenterprise.ie/DLR/Financial-Supports/
Rates are calculated by multiplying the valuation of your property by the annual rate on valuation (ARV). The Commissioner of Valuation is responsible for valuations and the Local Authority for the ARV. Both of these terms are clarified as follows:
Rateable Valuation x Annual Rate of Valuation = Rates
eg. €100,000 x €0.1648 = €16,480.00
You can pay your rates by the following methods:
By Direct Debit
You can pay your rates in monthly instalments over the course of one year by completing our Direct Debit Mandate Form.
By Bank Giro Credit Transfer/EFT
A Bank Giro is attached to your Rate Demand.
01 2054821 or 01 2054339 ()
At the Council’s Offices in Dún Laoghaire and Dundrum
Please note that Cash is not accepted at the Council's offices nor should it be sent through the post.
It is up to the new occupier to ensure that all rates, including the current year’s rates and all other liabilities are paid before the closing of a sale or the assignment of a lease of any rateable property.
From the 1st of July 2014 under within 14 days of the change taking place. Owners who do not notify the local authority within 14 days will incur a financial penalty. This penalty is an amount equivalent to up to two years of outstanding rates from the previous occupier. Any penalty due and outstanding by an owner of relevant property due to non-notification will remain a charge on the property., owners of rateable property are required to notify the relevant local authority when there is a change in the occupation of their property i.e. where a property is being sold or there is a change in occupier including where a property becomes vacant. Fa by the ratepayer for the relevant period of their ownership subject to Owners must complete a
All ratepayers are reminded that they are legally required to pay all commercial rates due from them prior to their departure from a property or prior to the sale or transfer of an interest in a property. Any rates due and outstanding by an owner of relevant property will remain a charge on the property.
If a property is vacant on the day the rate is made and is available for letting or undergoing refurbishment the rates must still be paid to the Council. The Ratepayer may get a rates refund provided the full year’s rates have been paid and certain conditions have been met.
The Ratepayer will need to complete a Rates Vacancy Application Form statutory undertaking and provide documentary evidence of his/her attempts to let or refurbish the property.
For 2017 refund available is a maximum of 50%, of the rates assessed for that year. However the 2017 budget has made a provision for a Vacant Property Assistance Scheme for ratepayers whose rate account was assessed at €10,000 or less for 2016. It provides for a relief equivalent to 25% of the rates bill assessed on eligible properties which effectively leaves the vacancy refund on these properties unaltered.
Rates are a property-based tax levied by Local Authorities on the occupiers of commercial/industrial properties in their administrative area.
If you are not happy with the rateable valuation on your property, you may apply in writing to the Commissioner of Valuation to have the valuation of the property revised. However, you may only apply for a revision of valuation where there is a physical material change to the property, for example, increase/decrease in floor area. The application must be accompanied by a fee. The current fee for listing a property is €250.00.
The Rating Authority may also request a revision of the valuation of a property. The Commissioner of Valuation may also initiate revisions of valuation, see http://www.valoff.ie/en/
Each year, following the Annual Budget meeting, the Rate books for the County are prepared and are available for inspection by the public for 14 days. After the 14 days the rate is made by the Chief Executive and the seal of the Council is fixed to the Rate books. This would generally happen late January/early February each year. The date the Rate is made is advertised in the media each year.
If Rates are not paid, legal proceedings will be initiated for the collection of the debt.
A Valuer (called a Revision officer) from the Valuation Office will call to assess your property. Where possible the Revision Officer will make contact prior to the inspection to arrange an appointment. Once the property is inspected, the Revision Officer will send you a draft certificate containing the proposed valuation and other details of your property.
If you are unhappy with the valuation or other details on this draft certificate you may make representations to the Revision Officer within 28 day of the issuing of the draft certificate, see http://www.valoff.ie/en/
If you are unhappy with the Valuation as revised by the Revision officer, there is a further right of appeal to the Valuation Tribunal. The Valuation Tribunal is an independent body set up to settle disputed valuations.
You must apply in writing the Valuation Tribunal within 28 days of receiving your notification of decision from the Revision Officer. It must be accompanied by the appropriate fee.
The contact details for the Valuation Tribunal are:
Ormond Quay Upper
Phone: (01) 872 8177
Fax: (01) 872 8060
The decision of the Valuation Tribunal is final, subject to an appeal to the High Court on a point of law.
Following the consideration of the Annual Budget each year, the elected members of the County Council (Councillors) determine the Annual rate of valuation to be levied for the following year.
All properties are given a rateable valuation by the Commissioner of Valuation in the Valuation Office. The Commissioner of Valuation is independent of Local Authorities.
The Entry Year Property Levy is a charge which the Local Authority applies to all newly erected or newly constructed properties pending the levying of commercial rates. It has been introduced for the first time in 2007 under the Local Government (Business Improvement istricts) Act 2006, which was enacted on the 24th December 2006.
The income generated by rates is used to fund a wide range of services provided by the County Council throughout the County.
The Valuation Office is the State property valuation agency. The core business of the Valuation Office is the provision of accurate, up to date valuations of commercial and industrial properties to ratepayers and rating authorities as laid down by statute (principally the Valuation Act 2001).
The Office also provides consultancy services to other Government Departments, Local Authorities, Health Boards and the Revenue Commissioners. For more information on the Valuation Office, please visit their website http://www.valoff.ie/en/
The occupier on the date on which the rate is made is primarily liable for the full year’s rates and upon default of payment, a subsequent occupier will be held liable in certain circumstances.
However, if a property is vacant, the owner or person "entitled to occupy" on the date the rate is made is liable for payment of the rates but will qualify for a refund of the rates paid subject to satisfying certain specified criteria which are outlined on the Vacancy Checklist which can be viewed by clicking the following link; http://www.dlrcoco.ie/sites/default/files/atoms/files/vacancy_refund_-_terms_conditions.pdf.
Also please visit our dedicated page to Commercial Rates Vacancy Refunds by clicking; http://www.dlrcoco.ie/en/council-democracy/finance/commercial-rates/commercial-rates-vacancy-application
Under Schedule 4 of the Valuation Act the following are classed as non-rateable and would therefore have no Commercial Rates due on them;
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