Who is liable for the charge?
According to the Act the “levypayer” is liable. The levypayer can be
a) The person who is in occupation of the property on the entry date i.e. the date the property is placed on the valuation list
b) If the property is vacant on the entry date, the owner.
If the property is unoccupied, is the charge payable?
Yes. Fifty per cent (50%) of the charge is payable by the owner if the property is unoccupied on the entry date. The following conditions apply in order to avail of this reduced rate (proofs required):
>The owner was not occupying the property on the entry date.
>No other person was entitled to occupy
>Attempts were being made to let the property
When does the charge become payable?
The charge becomes payable in full 30 days after the bill is issued.
Will the levy be recalculated if rateable valuation of the property for the levy year is amended on appeal?
Yes. The account will be recalculated using the amended rateable valuation for the property from the effective date. If the account was overpaid as a result of the initial assessment, a refund will be made to the levypayer. If the amendment results in an underpayment, the levypayer will be responsible for the amount owing.
If I want more information about this, who do I contact?
You can contact the Finance Department of Dún Laoghaire-Rathdown County Council at Tel: (01) 205 4821 or email firstname.lastname@example.org
You can also refer to the Act itself which can be seen on www.oireachtas.ie