Local authorities are obliged, under section 12 of the Local Government Rates & Other Matters Act, 2019, to apply interest on overdue rates. From the 1st January 2027 interest will be applied to any unpaid balance of 2026 bills.
Interest is calculated on overdue rates based on the amount unpaid, the number of days the charges remain outstanding during the local financial year, and a daily interest rate of 0.0219%. This daily rate is equivalent to an annual interest rate of 8%. Interest on overdue rates is applied from the beginning of the following local financial year, allowing ratepayers multiple opportunities to settle their charges without incurring a penalty.
Dún Laoghaire-Rathdown County Council is committed to working constructively with all ratepayers. Businesses experiencing financial difficulties are encouraged to contact their Rate Collector, so that structured payment arrangements can be discussed to assist in meeting commercial rates obligations and avoiding the application of interest.
Service Type
Commercial Rates