Commercial Rates FAQs
Who is liable for Commercial Rates?
The occupier of the property is liable for Commercial Rates. If the property is vacant, the person entitled to occupy the property (usually the owner) is liable for the Commercial Rates.
How are Commercial Rates calculated?
Your Commercial Rates bill is calculated by multiplying the Rateable Valuation of your property by the Annual Rate on Valuation. The Rateable Valuation on your property is set by the Valuation Office, not by the local authority. The Annual Rate on Valuation (ARV) is set annually by the members of Kildare County Council at their Annual Budget Meeting.
Rateable Valuation of €10,000 x Annual Rate on Valuation of €0.2246 (e.g.) = Rates bill of €2,246.
Can I have my Rateable Valuation Revised?
You can apply to the Valuation Office to have the Rateable Valuation of your property revised if there has been a material change of circumstance in the property since it was previously valued. This means a physical alteration, total or partial demolition or a sub-division or amalgamation of the property. For further information, please visit www.valoff.ie, email firstname.lastname@example.org or call (01) 817 1000.
When are Rates payable?
Commercial Rates are payable in two equal instalments (or moieties). The first instalment (50% of the annual charge plus any arrears outstanding) is payable when the demand issues and the second instalment is payable on the 1st July each year.
What is a Property Entry Levy (PEL) Invoice?
If a new property is valued mid year, you may receive a Property Entry Levy (PEL) demand instead of a Rates demand– the charge is for the portion of the first year that the premises is deemed to be rateable. In the following year, you will receive your rate demand.
What happens if I don’t pay my Rates?
Failure to pay your Rates by the specified period will result in legal proceedings being issued, including a Court Summons where necessary. Kildare County Council may also register the debt as a judgement mortgage on your property.
I am in difficulty with my Rates bill. What should I do?
Contact your Revenue Collector as soon as possible. Your situation will be treated in confidence and we will work with you to put a reasonable payment arrangement in place.
What is a Offset on Account (contra-entry)?
A situation can arise whereby a Commercial Rates customer will also be a supplier of goods or services to Kildare County Council. Should a situation arise whereby Kildare County Council owes money to a Commercial Rates customer for goods supplied or services rendered and at the same time Commercial Rates are outstanding from that customer, the local authority reserves the right to apply a setoff (contra-entry) on account. This effectively allows for the payment of rates to be funded by way of amounts owing by the local authority to the rates customer. Section 58 of the Local Government Act 1941 facilitates this action.
Do I still pay Rates if my property is vacant?
Rates must be paid on vacant properties by the owner or the person entitled to occupy the property (e.g. someone holding a lease). However, a Vacant Property Adjustment may apply if your property is vacant because:
- You cannot find a suitable tenant at a reasonable rent
- You are carrying out repairs or alterations to the property
- The property is pending demolition or re-development.
A Vacant Property Adjustment form must be submitted for each year of vacancy and can be downloaded on our Forms tab. Please note that if an application for a Vacant Property Adjustment is not received, the Rates will be deemed payable and collection will be pursued.
What if my property is no longer used for commercial purposes?
If a property is no longer used for commercial purposes but is a “domestic” property, a request for revision should be submitted to the Valuation Office. The Valuation Office will inspect the property and decide if it should be removed from the valuation list. If this is the case, the property will no longer be liable for Commercial Rates.
Change of Owner or Change of Tenant?
To comply with Section 32 of the Local Government Reform Act 2014, owners of rateable properties are required to notify their local authority in writing of a change of occupier within 14 days of the date of transfer. This includes:
- A change of owner
- A change in tenancy
- When a property becomes vacant.
Failure to notify will result in a penalty being applied. The person transferring the property, either the owner or occupier, must discharge all Rates for which he/she is liable at the date of transfer.
A Section 32 notification can be downloaded (link to Section 32).
Details of our Privacy Statement can be viewed (link to Privacy Statement)
N.B. Please note that the answers given are for guidance purposes only. They are not a legal interpretation of Rating law.