Commercial Rates

Under Section 11 of the Local Government Rates and Other Matters Act 2019, owners of a Rateable Property are required to notify their Local Authority when there is a change in the occupation of their property i.e when a property is being sold or if there is a change in occupier including where a property becomes vacant.

Owners must complete a Section 11 Form not later than 2 weeks after the date of the transfer. Owners who do not notify the local authority not later than 2 weeks after the date of the transfer 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.

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.

Rates are a property-based tax levied by Local Authorities on the occupiers of commercial/industrial properties in their administrative area.

Income from commercial rates pays for a wide range of services including street lighting, maintenance of roads and footpaths, libraries, parks and playgrounds, sports and recreation facilities, economic development, community development and environmental protection.

The levying and collection of commercial rates by Local Authorities is legislated under the Local Government Rates and Other Matters Act 2019.

The Council operates the Ratepayer Support Scheme 2024 which provides for the graduated grant payments dependent on the level of rates with the grant varying from 8% to 14% of the 2024 rates bill.

Please note that this Ratepayer Support Scheme 2024 grant will be automatically applied to your rates account if your 2024 Rates Bill is €20,000 or less, and:

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/

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.

  Credit/Debit Card

Telephone 01 2054821 (maximum amount €5,000).

In person
At the Council’s Offices in Dún Laoghaire and Dundrum using a Credit or Debit card. Maximum amount is €5,000.

Instalment

If you are experiencing difficulty in paying your bill in full please contact us at 01 2054821 or by e-mail at dlrcoco.ie

Please note that Cash is not accepted at the Council's offices nor should it be sent through the post.

The income generated by commercial rates is used to fund a wide range of services provided by the County Council throughout the County.including street lighting, maintenance of roads and footpaths, libraries, parks and playgrounds, sports and recreation facilities, economic development, community development and environmental protection.

Each year, following the Annual Budget meeting, the annual rate on valuation (ARV) is adopted. Within 14 days of the first day of the financial year the ARV is published on the website and in the media each year.

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 1st January 2024.
• 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 levied by the Chief Executive following a public notification process. The annual rate on valuation for 2024 is €0.2077. Both the valuation and ARV are shown on your rates demand and a sample calculation would be as follows:

     Rateable Valuation x Annual Rate of Valuation =  Rates

      eg.     €100,000     x     €0.2077       =      €20,770.00

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.

The Annual Rate on Valuation for the service of the financial year ending on 31st December 2024 is €0.2077
 

The occupier on the date on which the rate is made is primarily liable for the full year’s rates.

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 Terms & Conditions Checklist. Please visit our dedicated page to Commercial Rates Vacancy Refunds for more information.

Please consult Section 4 of Local Government Rates and Other Matters Act 2019 to view the legislation on the above.

All properties are given a rateable valuation by the Commissioner of Valuation in the Tailte Éireann - Valuation Division (formerly Valuation Office).

The Commissioner of Valuation is independent of Local Authorities.
 

Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1

Phone General Queries: (01) 817 1000
FAX:            (01) 817 1180
e-mail:           info@valoff.ie
Website:       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:

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.
 

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 at http://www.valoff.ie/en/

If Rates are not paid, legal proceedings will be initiated for the collection of the debt.

• 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 2015 and 2016, the refund available is limited to 75% of the rates, for 2017, 2018 and 2019 the refund is limited to 50%.

For 2020 to 2023, the refund available is a maximum of 35% of the rates assessed for that year.

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/

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/
 

Under Schedule 4 of the Valuation Act 2001 the following are classed as non-rateable and would therefore have no Commercial Rates due on them;

• Agricultural Land
• Domestic Premises
• Religious Buildings
• Burial Grounds
• Not for profit Organisations

            > Caring for sick people

            > Schools/Colleges

            > Art Galleries/Museums

• Community Halls 
• Charitable Organisations  (with the exception of Charity Shops)  
• Constituency  Offices