Finance
Rates
Frequently Asked Questions
What are Local Authority Rates?
Who is liable to pay Rates?
What does “Rate is made” mean?
What is the money raised through Rates used for?
What is Rateable Valuation?
What is Annual Rate of Valuation?
What is the Annual Rate of Valuation in Dún Laoghaire-Rathdown?
How are my Commercial Rates calculated?
When do the Rates become due?
How do I pay my Rates?
Who is my Rate Collector?
Must I pay Rates if my property is vacant?
If a tenant moves into a premises and there are rates due on it, can the tenant be held liable?
What happens if I do not pay my Rates?
What are the contact details of the Valuation Office?
What are the contact details of the Rates Section in Dún Laoghaire-Rathdown County Council?
What can I do if I am unhappy with my rateable valuation?
What happens if I request a revision of rateable valuation?
What if I am still unhappy with my valuation?
What is the Entry Year Property Levy and am I liable?
What are Local Authority Rates?
Rates are an property-based tax levied by Local Authorities on the occupiers of commercial/industrial properties in their administrative area.
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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. If a property is vacant, the owner or person "entitled to occupy" is liable for payment of the rates but will qualify for a refund of the rates paid subject to satisfying certain specified criteria. The rate for 2012 was made on the 25th of January, 2012.
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What does “Rate is made” mean?
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 County Manager 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.
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What is the money raised through Rates used for?
The income generated by rates is used to fund a wide range of services provided by the County Council throughout the County.
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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.
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What is Annual Rate of Valuation?
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.
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What is the Annual Rate of Valuation in Dún Laoghaire-Rathdown?
The Annual Rate of Valuation in Dún Laoghaire-Rathdown County for the last 10 years are:
| Year | Rate | Date Made |
|---|---|---|
| 2012 | 0.170 | 25/01/2012 |
| 2011 | 0.170 | 28/01/2011 |
| 2010 | 69.20 | 27/01/2010 |
| 2009 | 70.61 | 23/01/2009 |
| 2008 | 68.72 | 01/02/2008 |
| 2007 | 67.37 | 02/02/2007 |
| 2006 | 67.37 | 01/02/2006 |
| 2005 | 66.05 | 02/02/2005 |
| 2004 | 64.44 | 11/02/2004 |
| 2003 | 62.72 | 12/02/2003 |
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How are my Commercial Rates calculated?
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:
- Valuation:
The valuation of property is determined by the Commissioner of Valuation. The basis of valuation is the Net Annual Value (NAV) i.e. the open market rental value of the property at a specified valuation date. For the purposes of revaluation in Dún Laoghaire the relevant valuation date was the 30th September 2005. - Annual Rate on Valuation (ARV):
The "Annual Rate on Valuation" (formerly known as "the rate in the pound"), is in effect a multiplier, and it is determined by the Council at its Annual Budget Meeting. The rate" is then made by the County Manager following a public notification process. The annual rate on valuation for 2012 is €0.170. Both the valuation and ARV are shown on your rates bill and a sample calculation would be as follows:
| Eg. Rateable Valuation x | Annual Rate of Valuation = | Rates |
|---|---|---|
| €100,000 | €0.170 | €17,000 |
Rates are payable in two moieties (i.e. two instalments), the first moiety when the rate is made and on receipt of the rates bill by the occupier of the premises and the second moiety by the 1st July. As an alternative, Ratepayers can opt to pay by monthly direct debit.
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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.
Commercial Rates Direct Debit Mandate
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By Bank Giro Credit Transfer
A Bank Giro is attached to your Rate Demand.
To your Rate Collector
See details below
By Post
Cheques, Money Order and Postal Orders.
In person
At the Council’s Offices in Dún Laoghaire and Dundrum
Cash is not accepted at the Council's offices in County Hall or Dundrum. Also, cash should not be sent through the post.
There are three Rate Collectors for the Dún Laoghaire-Rathdown County area. The Rate Collectors are responsible for the collection of rates in their area.
Blackrock/Dún Laoghaire/Stillorgan
P.J. Meagher is acting as Rate Collector for the area from the County boundary with Dublin City to the centre of Dún Laoghaire. His areas include Booterstown, Blackrock, Monkstown, Part of Dún Laoghaire from the Monkstown towards Royal Marine Road and Stillorgan/Clonskeagh. He can be contacted at (01) 205 4798 or 086 8585867 or via e-mail at pjmeagher@dlrcoco.ie.
Dún Laoghaire/Shankill
Emma Hynes is the Rate Collector for the area from the centre of Dún Laoghaire to the County boundary with Bray. Her areas include part of Dún Laoghaire from Royal Marine Road towards Glasthule, Glasthule, Dalkey, Shankill, Cherrywood, Foxrock. She can be contacted at (01) 205 4895 or 086 0204632 or via e-mail at ehynes@dlrcoco.ie.
Dundrum/Sandyford
Barbara Hanney is the Rate Collector for the west side of the County. Her areas include Dundrum, Stillorgan, Sandyford, Rathfarnham and Churchtown. She can be contacted at (01) 204 7088 or 086 1714135 or via e-mail on bhanney@dlrcoco.ie.
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Must I pay Rates if my property is vacant?
If a property is vacant on the day the rate is made (28th January 2011) 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 Vacancy Refund Form (Rates) 
, statutory undertaking and provide documentary evidence of his/her attempts to let or refurbish the property.
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If a tenant moves into a premises and there are rates due on it, can the tenant be held liable?
A subsequent occupier will be held liable for arrears of rates for up to two years from the making of the rate. It is up to the new occupier to ensure that all rates, including the current year’s rates, and all other liabilities (e.g. water/ environmental waste charges) are paid before the closing of a sale or the assignment of a lease of any rateable property.
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What happens if I do not pay my Rates?
If rates are not paid, legal proceedings will be initiated for the collection of the debt.
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What are the contact details of the Valuation Office?
Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1
Phone General Queries: (01) 817 1000
Revaluation Queries: (01) 817 1033 or 1890 531 431
FAX: (01) 817 1180
e-mail: info@valoff.ie
Website: www.valoff.ie/
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What are the contact details of the Rates Section in Dún Laoghaire-Rathdown County Council?
Rates Section
Finance Department
Dún Laoghaire-Rathdown County Council
County Hall
Marine Road
Dun Laoghaire
Co. Dublin
Phone: (01) 205 4821
Fax: (01) 280 5581
e-mail: rates@dlrcoco.ie
Website: www.dlrcoco.ie/
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What can I do if I am unhappy with my rateable valuation?
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. 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 www.valoff.ie.
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What happens if I request a revision of rateable valuation?
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 www.valoff.ie.
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What if I am still unhappy with my valuation?
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:
Floor one
Ormond House
Ormond Quay Upper
Dublin 7
Phone: (01) 872 8177
Fax: (01) 872 8060
E-mail: info@valuation-trib.ie
The decision of the Valuation Tribunal is final, subject to an appeal to the High Court on a point of law.
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What is the Entry Year Property Levy and am I liable?
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.
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