Councillors & Democracy

When do the rates become due?

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. 

Will the revaluation process increase my rates bill?

Revaluation is a distribution of rates liability between Ratepayers. While 60% of Ratepayers will have a decease or no change in their rates assessment this year, 40% unfortunately will have an increased assessment following revaluation and if you are in this bracket it is important that you are aware of your right of appeal - you have up until the 8th February 2011 to exercise this right. 

How frequent are the meetings:

The SPC meetings take place on a quarterly basis (usually March, June, September and December)

How do I pay my rates?

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 (pdf -40kb)MS Word Icon Word doc 146 KB

By Bank Giro Credit Transfer/EFT
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.

What if i already made "representations" when the proposed Valuation Certificates issued last year?

The Commissioner of Valuation considered over 2,200 individual representations from ratepayers before issuing his final Valuation Certificates. If you already made representations that have been determined by the Commissioner, you still have the right of appeal. However you should bear in mind that the Commissioner would have taken into account the matters raised by you in your representations prior to issuing a final Valuation Certificate. 

Where can I see what happened at an SPC meeting:
Must I pay rates if my property is vacant?

If a property is vacant on the day the rate is made (24th January 2013) 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) (pdf -59kb) PDF Icon , statutory undertaking and provide documentary evidence of his/her attempts to let or refurbish the property. 

I have received my Final Valuation Certificate from the Valuation Office. What should I do now?

You should examine all of the documentation sent to you by the Valuation Office, particularly the extract from the Valuer’s Report, and ensure you are satisfied that it is correct. You will also have received from the Council a letter in January indicating your rates liability for 2011, the valuation of your property and the latest date for submission of appeals.

As part of the revaluation process, draft Valuation Certificates were issued to Ratepayers in June and September of last year. At that time, ratepayers were invited to make representations to the Commissioner of Valuation. Over 2,200 ratepayers made representations. Any representations made were taken into consideration by the Commissioner prior to the issue of final Valuation Certificates.

If you are dissatisfied with the Commissioner’s determination of your valuation, you can appeal his decision. You have up until the 8th February 2011 to make your appeal. The Commissioner of Valuation will consider your appeal and make a decision within 6 months of receiving the appeal. 

Where are the minutes of the meetings:

Minutes of each SPC meeting contains decisions made at the meeting.

 

They are approved by the SPC at their next meeting.  Once the minutes have been approved they are published on the Council’s website under The Council and Democracy/Council Meetings/ Meetings Agendas and Minutes 

If a tenant moves into a premises and there are rates due on it, can the tenant be held liable?

A subsequent occupier may 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.

What if I am still unhappy with my valuation after this appeal?

There is a further right of appeal to the Valuation Tribunal. To be valid, an appeal to the Valuation Tribunal must follow the determination of the initial appeal by the Commissioner of Valuation. It must be in writing and must specify the grounds of appeal. The appeal must be made within 28 days and must be accompanied by the appropriate fee. For more information on the Valuation Tribunal visit www.valuation-trib.ie/

How are members appointed:

In accordance with the provisions of the legislation and guidelines from The Department of Housing, Planning and Local Government, the membership of the SPCs will consist of two thirds Councillors and one third sectoral representatives. The following shall apply in relation to the membership of SPCs

• Each Councillor will be a member of 2 SPCs;

• Every member of an SPC will hold office for the lifetime of the Council

(normally five years);

• If a Councillor member of an SPC ceases to be a Councillor he or she

will also automatically cease to be a member of an SPC;

• Each nominating sector is entitled to deselect its nominees as

required.

• A sector may be represented on more than one SPC

 

(full details are available in the DLR Strategic Policy Committee Scheme 2014-2019)

 

Vacancies in the membership of the SPCs are a matter for approval by the Councillors.  If a Councillor vacancy arises, the Members of the Council approve and adopted the Councillor to fill the vacancy. 

 

If a vacancy arises from the sectoral representation, a nomination is received from the sector where the vacancy has arisen, the nomination is presented to the Members of the Council for their adoption 

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.

Is the Valuation Tribunal's decision final?

The decision of the Valuation Tribunal is final on the amount of the valuation. However, there is a further right of appeal to the High Court on a point of law and ultimately to the Supreme Court.

What is a Chairpersons report:

A chairpersons report is a report that is prepared after the SPC meeting by the Chairperson to outline what matters were dealt with at the meeting. 

 

Chairpersons report are included on the County Council agenda for noting by Members and are then published on the Council’s website (above this page).

 

 

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 
FAX:            (01) 817 1180 
e-mail:           info@valoff.ie 
Website:       http://www.valoff.ie/en/

Where can I get further information on my valuation or the revaluation process?

Should you have any further queries you can email revalinfo@valoff.ie or call (01) 817 1033. Locall 1890 531 431 or visit the Valuation Office website atwww.valoff.ie/revaluation.html. 

How do I access my personal data?

All requests for personal details must be made in writing, either by post or email.  The Council shall respond to your request within one month.  You may be asked for evidence of your identity.  This is to make sure that personal information is not given to the wrong person.  Please address your request to:

Data Protection Co-Ordinator
Dún Laoghaire-Rathdown County Council
Marine Road
Dún Laoghaire
County Dublin
Email: dataprotection@dlrcoco.ie
Phone: +353 01 2054827

In your request, you should give any details that will help the Council to identify you and find your data e.g. any previous address and/or date of birth.  Also, be clear about which details you are looking for if you are only looking for certain information. 

You will receive these details within one month of your request however if the request is complex, and the Council is of the opinion that it requires additional time to consider the request, it may once only extend the time, by notice in writing to you, by a further period not exceeding two months.
 

General Data Protection Regulation Data Access Request - Print Only Version

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/

I had heard that the Council had reduced its “rate” by 2% but yet many ratepayers have had an increase in their rates assessment for this year. Why is this?

The “rate” is normally the term associated with the ARV which is determined by the Council. We cannot compare the ARV for 2011 (€0.170) with that for 2010 (€69.20) as the ARV for 2011 is really a starting point following revaluation. 

As with any exercise of the nature of a general revaluation of commercial properties certain categories of Ratepayers will enjoy a net gain, others will not. And even within those categories of properties where the overall rates burden will have decreased certain individual properties will show an increase in their rates liability. The revaluation process, undertaken by the Commissioner of Valuation in accordance with legislation, has resulted in 56% of ratepayers enjoying decreased rates bills, 4% seeing no change & 40% unfortunately having an increased bill. 

What the Council has done in recognition of the difficulties re-valuation has caused many Ratepayers is to drop its rates income from what it could have been (€91.3m), as provided for in the revaluation legislation, to €88.9m, a decrease of 2.6% which has had the effect of bringing the ARV down to €0.170 instead of the higher figure permissible under the legislation of €0.174.

Is there a fee involved?

In general No.

However section 93(4) of the Data Protection Act 2018 provides if a request is manifestly unfounded or excessive in nature, a reasonable charge may be imposed having regard to the administrative cost of complying with the request.

What are Local Authority Rates?

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

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. 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/

Will the revaluation increase the commercial rates income for Dún Laoghaire-Rathdown County Council?

No. The Valuation Act 2001 provides that the rates income collectible by a Council in the year immediately following revaluation cannot exceed the previous year’s rates income other than by the increase attributable to inflation. If the Council had adopted an ARV allowed for under the legislation the ARV in 2011 would have been €.0174. However, Members adopted an ARV of €0.170, 2.3% less than that permissible under the legislation. Furthermore, the Council has suffered a significant financial loss attributable to the Re-Valuation process arising from the necessity to make provision for any potential losses arising from appeals to the Valuation Office/Valuation Tribunal in 2011. It can therefore be seen that the Council did not benefit in any financial manner from the Re-Valuation process and in actuality Re-Valuation has resulted in a very significant negative impact on the Council’s finances.

Is there a right of Appeal open to me?

If you feel the Council is not respecting your data protection rights, you should contact the organisation's Data Protection Officer.  

Data Protection Officer
Dún Laoghaire-Rathdown County Council
Marine Road
Dún Laoghaire
County Dublin
Email: dataprotectionofficer@dlrcoco.ie
Phone: +353 01 2054827

If you are then not satisfied with our response, you may contact the Office of the Data Protection Commissioner – details as follows:

The Office of the Data Protection Commissioner
Canal House
Station Road
Portarlington
Co Laois
R32 AP23
LoCall:  1890 252 231     Tel:  +353 0761 104 800     Fax:  +353 57 868 4757
Email:  info@dataprotection.ie
Website:  www.dataprotection.ie

Who is liable to pay Rates?

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 2013 was made on the 24th of January, 2013.

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 http://www.valoff.ie/en/

The ARV in 2010 was €69.20. This year it is €0.170. Why such a difference?

The reason for this is due to the revaluation process (Explained further below). In 2010 the total rateable valuation of all property in the Dún Laoghaire-Rathdown area was approximately €1,287,000. The Council’s required rates income for the year was €89,060,500 giving an ARV (multiplier) of €69.20 (€89,060,500/ €1,287,000 = €69.20). 

Under revaluation all valuations increased to reflect open market rental values at the 30th September 2005. This means that in 2011 the total valuation of all properties in the Dún Laoghaire-Rathdown area is €523,206,100. The Council’s required rates income for the year is €88,899,100 giving an ARV (multiplier) of €0.170 (€88,899,100/ €523,206,100 = €0.170). 

What items cannot be discussed at a Deputation meeting?

The following items cannot be dealt with at a Deputation meeting:

  •  Areas that have not been taken in charge by Dún Laoghaire-Rathdown County Council or requests for areas to be Taken in Charge. Please refer to: www.dlrcoco.ie/en/planning/building-control/taking-charge
  • Planning files and Developments. Please refer to: www.dlrcoco.ie/en/planning-applications/planning-applications-online-search
  • Planning Enforcement cases. Enforcement files are not public files so cannot be viewed. Please refer to: www.dlrcoco.ie/en/planning/planning-enforcement
  • Part 8 applications. Please refer to: www.dlrcoco.ie/en/planning/public-consultations-part-8-schemes
  • Derelict sites. Please refer to: www.dlrcoco.ie/en/property-management/derelict-sites
  • Commercial Industrial Estates. Please contact info@dlrcoco.ie 
  • Housing Maintenance issues. Please refer to: www.dlrcoco.ie/en/housing-provision-tenants/maintenance-repairs
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.

What if I a 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.

Did the Council financially benefit from Revaluation?

As outlined in the previous paragraph the Valuation Act 2001 provides that the rates income collectible by a Council in the year immediately following revaluation cannot exceed the previous year’s rates income other than by the increase attributable to inflation. If the Council had adopted an ARV allowed for under the legislation the ARV in 2011 would have been €.0174.

However, Members adopted an ARV of €0.170, 2.3% less than that permissible under the legislation. Furthermore, the Council has suffered a significant financial loss attributable to the Re-Valuation process arising from the necessity to make provision for any potential losses arising from appeals to the Valuation Office/Valuation Tribunal in 2011. It can therefore be seen that the Council did not benefit in any financial manner from the Re-Valuation process and in actuality Re-Valuation has resulted in a very significant negative impact on the Council’s finances. 

What is involved at a Deputation meeting?

Agenda items are received by the Residents Association or Community group. These agenda items are then circulated by the Deputations Team to the relevant Council officials. A formal agenda is produced and issued to the Councillors representing that Local Electoral Area.

The Deputations Team will confirm the meeting date and time with the Residents Association or Community Group. When the meeting takes place each item listed on the agenda is discussed in detail with the Elected Members and Council Officials.

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.

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.

Under the legislation, I understand that the Minister for the Environment, Heritage and Local Government imposed a limit on Dún Laoghaire-Rathdown’s rates income for this year. Can you clarify?

This is correct. Under the Valuation Act 2001 (S.56), the Minister made a Limitation Order the effect of which was to allow for an increase in the Council’s rates income taking account of inflation using the CPI index year on year. It meant the maximum ARV the Council could fix in 2011 was €0.174. The Council’s budgetary objective was to try and limit the impact of revaluation on those ratepayers whose valuations increased. The Council decided therefore to reduce the ARV from that permissible to €0.170. This meant the Council had to make further cost savings of €2.3m to fund the reduction in the ARV in order to present a balanced budget. 

Will there be minutes of the Deputations Meeting?

Deputation minutes are a summary of the record of actions that were agreed and not a record of everything that was said at the meeting.

The minutes will be issued to each Residents Association or Community Group 3 weeks after their meeting takes place.

 

What is Rateable Valuation?

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.

What is Revaluation?

A revaluation is the production of an up-to-date Valuation List of all commercial and industrial property, within a rating authority area, by reference to property rental values at the specified valuation date, which, in the case of the Dún Laoghaire-Rathdown area, was the 30th September 2005. Revaluation will result in a redistribution of commercial rates liability between ratepayers. 

Who do I contact if I have a query on my rates bill?

Ratepayers should contact the Rate Collector for their area.  Ratepayers can also contact the Rates Office at 01-2054821 or email rates@dlrcoco.ie 

 

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 8585867or 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 at bhanney@dlrcoco.ie.

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.

Who is responsible for Revaluation?

The Commissioner of Valuation initiated the Dún Laoghaire-Rathdown revaluation in accordance with the powers vested in him under the Valuation Act 2001, after the required statutory consultation with both the Department of the Environment, Heritage and Local Government and Dún Laoghaire-Rathdown County Council. He made a Valuation Order on the 27th of June 2008 which started the process in the County of Dún Laoghaire-Rathdown. 

When is the Calendar of Meetings published?

The calendar is approved by the Organisation, Procedure and Protocol Committee, which is held quarterly (i.e. March, June, September and December).  Once approved the Calendar is published on the website.

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  RateDate Made 
20160.162403/02/16
20150.162403/02/15
20140.166603/02/2014
20130.166624/01/2013
20120.17025/01/2012
20110.17028/01/2011
201069.2027/01/2010
200970.6123/01/2009
200868.7201/02/2008
200767.3702/02/2007
200667.3701/02/2006
200566.0502/02/2005

 

Why did the Commissioner of Valuation initiate the Revaluation process?

The former Valuation Lists did not reflect the major shifts in property values that have occurred over the years. The Commissioner sought to bring more equity, fairness and transparency into the Local Authority rating system by having valuations in line with more up to date property rental values. This is to ensure Local Authority commercial rates are assessed on the basis of an up-to-date list of valuations of commercial and industrial properties. 

Can I then appeal to the Commissioner for Environmental Information?

Following the completion of the internal review, you may seek an independent review of the decision from the Commissioner for Environmental Information.  Appeals to the Commissioner must be made within one month of the internal review decision.  You may also appeal to the Commissioner if the Council does not reply to your request for an internal review of the original decision within one month.

Appeals must be made in writing to the Commissioner for Environmental Information at the following address:

Office of the Commissioner for Environmental Information
6 Earlsfort Terrace
Dublin 2, D02 W773

Tel:   01 6395689
Email:  info@ocei.ie

Further contact details and information on the Commissioner's Office can be found on www.ocei.ie.

Third parties affected by the decision of the Council may also appeal to the Commissioner against the Council’s decision.

You must include the appropriate fee for your appeal (see Fees Section for more information).

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  RateDate Made 
20140.166603/02/2014
20130.166624/01/2013
20120.17025/01/2012
20110.17028/01/2011
201069.2027/01/2010
200970.6123/01/2009
200868.7201/02/2008
200767.3702/02/2007
200667.3701/02/2006
200566.0502/02/2005

 

The Valuation date of the 30th September 2005 is surely irrelevant having regard to downturn the market?

Nobody could be blamed for reaching that conclusion. The follow on to this is that ratepayers will think their rates assessment is higher than it should be because their rental values have now dropped. This is not the case. The base valuation date is largely irrelevant as the Council’s multiplier (the ARV) is altered to ensure the same levels of rates are payable, regardless of the Valuation date. 

Who is not liable for Commercial Rates

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

  • ·       Agricultural Land  

    ·       Religious  

    ·       Domestic Premises

    ·       Burial Grounds

    ·       Not for profit

      >Caring for Sick persons etc

      >School/Colleges

      >ArtGallery/Museum

    ·       Community Halls

    ·       Charitable Organisations (except shops)

    • Constituency Offices

     

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 2013 is €0.1666. 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                                       €0.1666                                     €16,660
 

 

How does this distribution of Rates Liability Work?

An example is the best way to explain this. Look at the following:

 Property AProperty BProperty CTotal Rates
Rateable Valuation€200€200€200 
ARV – Pre Revaluation€69.20€69.20€69.20 
Rates Liability – Pre Revaluation €13,840€13,840€13,840€41,520
Rental Value €60,000€81,500€100,000 
ARV Post Revaluation  €0.170€0.170€0.170 
Rates Liability After Revaluation€10,200€13,855€17,000€41,055

Before revaluation, each property had the same valuation and the same rates assessment. The total rates take for the Council is €41,520. After revaluation the rateable valuations now reflect the open market rental values (as at the valuation date of the 30th September 2005). You can see, following revaluation, that property A has a decreased rates assessment, property B is virtually unchanged while property C gets an increased assessment. The Council’s overall take is also less. 

Who is not liable for Commercial Rates

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

  • ·       Agricultural Land  

    ·       Religious  

    ·       Domestic Premises

    ·       Burial Grounds

    ·       Not for profit

      >Caring for Sick persons etc

      >School/Colleges

      >ArtGallery/Museum

    ·       Community Halls

    ·       Charitable Organisations (except shops)

    • Constituency Offices

     

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