Frequently Asked Questions

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

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

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.
 

All properties are given a rateable valuation by the Commissioner of Valuation in Tailte Éireann. The Commissioner of Valuation is independent of Local Authorities.
 

• 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.

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.

From the 1st of July 2014 under Section 32 of the Local Government Reform Act 2014, 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. Owners must complete a Section 32 Form 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.

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.

A Valuer (called a Revision officer) from Tailte Éireann 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:

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 Council operates the Ratepayer Support Scheme 2023 which provides for the payment of a grant to eligible businesses up to 10% of their 2017 rates bill subject to a maximum of €800.This grant will benefit businesses located in the County whose rates account was assessed at €10,000 or less for 2017. It will not be necessary for eligible businesses to apply for the support scheme payment.  

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/