What are commercial rates?
Rates are a property tax levied by local authorities on the occupiers of commercial/ industrial properties in their adminstrative area.
Rates are used to fund the general provision of services throughout the county.
Who is liable to pay commercial rates?
The occupier of the premises is liable for the rates, or if the premises is unoccupied at the time of making the rate, the owner is liable.
If you are buying or leasing a premises, you should ensure that the rates due have been paid.
When are commercial rates due?
A demand for commercial rates wil issue once the rate is made, usually in February each year.
Commercial rates are payable in two equal instalments, one when the rate is made, the other on 1st July.
How can I pay my rates?
There are several options for you to pay your rates.
Directly to the Revenue Collector: Your Revenue Collectors contact details are on your rate demand or alternatively contact us on (045) 980656 for assistance.
Standing Order: Contact your bank to arrange a Standing Order.
Kildare County Council’s Bank Account details are:
IBAN: IE41 BOFI 9012 3946 5671 76
Please include your Kildare County Council CUSTOMER ACCOUNT NUMBER.
By Post: You can pay by cheque/bank draft/postal money order made payable to 'Kildare County Council' and post to Rates Section, Kildare County Council, Áras Chill Dara, Devoy Park, Naas, Co. Kildare quoting your account reference on your payment.
Credit Card/Visa Debit Card: You can pay by credit/debit card by phoning the cash office on 045-980606/980656 Monday to Friday, 9.30 am to 4.30 pm.
Cash Office: Rates can be paid in person by calling to the Cash office, Level 2, Finance Section, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. from Monday to Friday, 9.30 am to 4.30 pm. Please note this is by appointment only due to the current COVID restrictions. To make an appointment, please call 045 980 200.
Direct Debit: Contact (045) 980656 for Direct Debit Mandate.
How are commercial rates calculated?
There are two factors involved – the Net Asssessable Valuation (NAV) and the Annual Rate on Valuation (ARV).
Net Assessable Valuation (NAV)
The Net Assessable Valuation of a property is determined by the Commissioner of Valuation. The valuation of your property is assessed by reference to the values of comparable properties on the valuation list.
Annual Rate on Valuation (ARV)
The second factor included in the calculation of commercial rates is the Annual Rate on Valuation (or multiplier). This is determined by the Council at its Annual Budget Meeting.
The annual rate on valuation in Kildare for 2018 is 0.2246.
The rates liability for a property is calculated by multiplying the Net Assessable Valuation by the Annual Rate on Valuation.
NAV Annual Rate on Val Rate Demand
€5,000 x 0.2246 = €1,123
What is the Property Entry Levy?
The Property Entry Levy is a charge that the local authority applies to all newly erected or newly constructed properties pending the assessment of commercial rates.
For further information about PEL charges, please click here - PEL Info leaflet
What do I do if a tenant leaves or moves into my premises? (Section 32)
As per Section 32 of the Local Government Reform Act 2014, if you are the owner of a commercially rateable property, there is a legal obligation for you to notify the local authority in writing, of the following changes in your property:
- A change in tenant
- The sale of the property
- If the property has become vacant.
Written notification of the above must be submitted to the local authority within 14 days of the transfer/change taking place.
Completion and submission of a by the owner of the rateable property, to Kildare County Council, in the above circumstances, is a legal obligation.
Failure to Comply
Failure to comply will result in penalties for the owner of the rateable property equating to a maximum of 2 years worth of rates.
Unpaid rates due by the owner and the penalties applied under Section 32 become a charge on the property.
The owner must therefore ensure that all unpaid rates due by them, or the tenant leaving, are discharged to Kildare County Council prior to transfer of property.
You may complete the Section 32 Declaration Form online by clicking here
Alternatively, you can click on the link/s below to download the form.
Are community/sports clubs entitled to a partial rates exemption?
The Valuation Office is implementing the provisions of the Valuation (Amendment) Act 2015, which came into effect on 8th June 2015 in connection with community sports clubs.
The Act amends Schedule 4 of the Valuation Act 2001 and provides a new partial exemption from commercial rates for community sports clubs that are registered under the Registration of Clubs Act 1904.
Further details are available from the Valuation Office website. Please click the link below.
What is vacancy relief and how do I apply for it?
Vacancy relief is relief from the payment of rates on commercial properties which are vacant.
How Do I Apply For Vacancy Relief?
If you wish to apply for vacancy relief, you are required to complete a vacancy relief application form. Forms are available to download below or by emailing firstname.lastname@example.org.
Any vacancy relief will be applied on the account after the end of the financial year in accordanc ewith the relevant governing legislation and subject to the following:
- Receipt of the vacancy relief application form.
- Inspections of the property.
- Submission of required documentation e.g. confirmation that premises is available for letting/undergoing additions/amendments.
- Recommendation from the relevant Revenue Collector in the area.
- Approval by the Head of Finance.
Who are the Valuation Office?
The Valuation Office is the state property valuation agency.
Their core business is the valuation of property for commercial rates.
The Valuation Office is independent of local authorities.
They can be contacted at 01 817 1000.
Who can apply to have the valuation of a property revised or altered?
Who Can Apply to Have the Valuation of a Property Revised or Altered?
The occupier or owner of property, the Rating Authority, or an occupier of an other property appearing on the valuation list may apply to have the valuation of a property revised. The Commissioner of Valuation may also initiate revisions of valuation.
However pursuant to Section 28 (4) of the Valuation Act 2001 a material change of circumstance (MCC) must have taken place for a revision of valuation to take place. In brief, a material change of circumstance means a physical alteration or new building, total or partial demolition, or a subdivision or amalgamation of relevant property.
Any revision application should be made directly to the Commissioner of Valuation on the perscribed and must be accompanied by a fee of €250.
Who will assess the valuation of my property?
A valuer called a revision officer will call to assess the valuation of your property.
Will I be contacted about my valuation?
The revision officer will, in the first instance and where possible, make contact prior to inspection in order to make an appointment.
Once the property has been 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 contained in the draft certificate, you may make representations, in writing, to the revision officer within 28 days of the issue of the draft certificate.
Following consideration of your representations the revision officer will send you the final valuation certificate.
Can I appeal my valuation?
You can appeal the valuation to the Valuation Tribunal.
This is an independent body set up to settle disputed valuations between the Commissioner of Valuation and ratepayers or local authorities.
To be valid, an appeal must be made 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 further information, you can contact the Valuation Office directly at 01 817 1000 or visit their website - www.valoff.ie
Is the Valuation Tribunal's decision final?
The decision of the Valuation Tribunal is final on the amount of the valuation.
There is a further right of appeal to the High Court and untlimately to the Supreme Court on a point of law.