The annual rate on valuation for Tipperary County Council has been set at 0.1919 for 2022 and was formally struck on 10th February 2022.
How is a Rate Bill calculated?
The rate bill is calculated by multiplying the ‘Rateable Valuation’ by the effective ‘Annual Rate on Valuation’ (ARV).
Rateable Valuation is decided by the Commissioner of Valuation (or on appeal by the Valuation Tribunal, High Court or Supreme Court).
Annual Rate on Valuation is set annually by the Members of Tipperary County Council at the Budget Meeting.
It is the product of these two elements which determines a rate bill.
An example of rate payable on a property with Valuation of €10,500:(a) Rateable Valuation €10,500.00(b) Annual Rate on Valuation (ARV) 0.1919*(c) Rates Payable (a) x (b) €10,500 x 0.1919 = €2,014.95
*ARV used in example is ARV of Tipperary County Council in 2022.
Covid 19 Commercial Rates Waiver Schemes
The 2021 Covid19 Rates Waiver Scheme has been fully implemented and any balance brought forward, shown as arrears on your rates bill, is net of this Scheme.
The 2022 Covid 19 Rates Waiver Scheme has been announced for Quarter 1 of the current year, and at the moment it is not expected to be extended any further. The 2022 Waiver Scheme is similar to the Scheme for Q4 of 2021 and is mainly confined to the hospitality and leisure sectors. Details of the scheme, including lists of eligible and ineligible property uses, are available on our website, www.tipperarycoco.ie.
If you do qualify for the waiver, it will be automatically applied to your account, and we will issue a Statement showing the updated balances.
2022 Early Payment Scheme for Commercial Rates
Ratepayers with an annual rates bill of up to €12,000 for 2022 may qualify for our Early Payment Scheme.
To avail of the Early Payment Reduction of 5%, subject to a maximum of €500
• Pay your rates in full, (less the reduction under the Waiver Scheme*) by 31st July 2022.
• If paying by Direct Debit your rates must be paid in full by the 30th September 2022.
*We are currently working to apply the 2022 Rates Waiver Scheme for the 1st Quarter to eligible rates accounts.
We will apply all credits due once we have the necessary information.
Arrears on your Account
The scheme is open to customers with arrears on their accounts where they meet the following requirements;
a) Pay a minimum amount which is equivalent to the annual rates, net of waiver, by the same timelines outlined above,
b) Enter into a structured payment plan to address and eliminate arrears.
• Your business must be commercially rated in County Tipperary.
• Your total commercial rates bills must not be over €12,000 in 2022.
• Businesses/companies with more than one commercial rates account will only qualify for the EPS reduction once. We will apply the discount where your total rates bill for all accounts is less than €12,000.
• Vacant properties are not eligible for the scheme.
Ratepayers who avail of the Commercial Incentive Scheme (implemented by the Tipperary County Council Community & Economic Development Section) do not qualify for the Early Payment Scheme.
Who is Liable to Pay
The occupier of a rated property is normally liable to pay the commercial rates.
As owner of a property do I have any obligations under Rating Law?
If you are an owner/occupier of a premises you are liable to pay the rate. If the premises is unoccupied at the date of making of the rate you, as owner, are liable to pay the rate.
Under Section 32 of the Local Government Reform Act 2014, as an owner of a rateable property, you are obliged to notify the local authority if the person liable for rates changes e.g. if you sell the property, if there is a change of tenant or if the tenant leaves and the premises becomes vacant.
- How soon must I do this?
You must do this within 2 weeks of the change occurring e.g. date of completion of sale, change of occupancy etc.
- What if I do not notify?
If you do not notify within 2 weeks and the rate on the premises is in arrears you will be liable for a penalty charge of the outstanding balance subject to a maximum of 2 years rates.
- What if I do not pay this penalty?
The penalty is attached as a charge to the property.
- How do I notify?
You must notify the LA in writing and a Section 32 Form (available on the Councils website, www.tipperarycoco.ie) should be used in this regard. Link to Section 32 Form
Under Section 32, you are also obliged to settle any rates for which you are liable before any property transfer/assignment is completed e.g. to a new owner or tenant
- What if I do not do this?
In such circumstances the unpaid rate is attached as a charge to your property.
NB: It is important that a prospective purchaser of a property would ensure that any outstanding rate has been addressed prior to finalising the purchase, thus minimising risk of any subsequent charge being placed on the property.
How Should I Pay
Methods of Payment are also set out on the back of the Rate Demand
Online - through Internet Banking to:
Branch: Allied Irish Bank,
52/53 Pearse Street,
Nenagh, Co Tipperary
Account Name Tipperary County Council
Account No: 19195-057
Sort Code: 93-52-20
IBAN IE39AIBK 9352 2019 195057
Please ensure your Rates Account No as per the rates demand is quoted on the transaction.
Email address for remittances –Remittance@tipperarycoco.ie
To the appointed Revenue Staff Officer
In the post office - If you have an An Post Payments Card
Through your bank - by Standing order or Direct Debit
By post –to Civic Offices, Limerick Road, Nenagh, Co. Tipperary.
Over the phone - Simply contact0818 065000, with details of your Credit or Debit Card
Calling in person - to our offices in Clonmel, Carrick on Suir, Nenagh, Thurles and Tipperary Town
Please quote your RATES ACCOUNT NUMBER on all transactions
How do I contact the Rate Collector?
You can contact the Rate Collector at the Collection Office by;
Tipperary County Council
Phone: 0818 065000 or Your Revenue Staff Officer’s Phone No is on your Rates BillFax: 067 33134Email:firstname.lastname@example.org
What should I do if I am in difficulty with my Rate Bill?
It is advisable to contact the Revenue Staff Officer as soon as possible if you are encountering any difficulty in paying your rates. Your situation will be discussed in confidence and all payment options will be explored.
Vacant Premises - Refund of Rates
My premises was vacant for some months, must I still pay?
Yes. Rates are due even if a premises is vacant. In certain circumstances the owner may qualify for a refund of rate (see below). It is imperative to notify your Rate Collector if your premises is vacant or if there is a change of occupier / tenant. Your Rate Collector may not be aware of a change in circumstances and you should not depend on someone else to pass on the information.
How do I Qualify for a Rate Refund?
Generally, the main qualifiers are:
The relevant property must be unoccupied at the date of the Making of the County Rate (i.e. 10/02/2022 for 2022 rates year)
The rate for the year must be paid in full
The relevant property must be unoccupied either:
- for the purpose of the execution of additions, alterations or repairs (this includes demolition and reconstruction) or
- because the owner is bona fide unable to obtain a tenant therefor, at a reasonable rent.
However, refunds cannot be granted where a property is vacant for purpose of sale.Note, the 'person' who is entitled to occupy at the date of the Making of the Rate is the only 'person' who can claim a refund.
How do I make an application for a Refund of Rates?
If the above criteria are met, you should complete the relevant application form for refund and forward the completed form to the Revenue Section, Tipperary County Council, Civic Offices, Nenagh, Co. Tipperary.Link to Application for Refund Form
You must also forward all relevant documentation in support of your application.
Such documentation normally includes:
Certificate from Auctioneer, copy of brochure / letting notice and newspaper / website advertisement where you are claiming a refund due to inability to source a tenant, or
Copies of contractor’s invoices, Certificate of project engineer etc. where a refund is being sought because the premises is under renovation or is subject to improvement works.
A sworn statement of vacancy must also be completed by you in the presence of a
Commissioner of Oaths/Peace Commissioner/Practising Solicitor.
Refunds can be claimed for each vacant whole month subject to the qualifying criteria being met.
What if I cannot afford to pay the rates on my vacant premises?
In certain circumstances, on completion of a Declaration of Vacancy Form, and on the provision of the same information required for a refund of rates (above) the Council will consider striking off the rates in lieu of going through the payment and refund procedure.
No Strike Off will apply without completion of the appropriate declaration form, and submission of appropriate supporting evidence.
The following vacancy relief on rates will apply in County Tipperary for 2022.
Vacancy relief will be applied to qualifying property in accordance with the following scale:
|Qualified Vacant Properties with a rates bill up to €5,000||100% Vacancy Relief|
|Qualified Vacant Properties with a rates bill over €5,000, but less than €10,000||85% Vacancy Relief 15% to be paid|
|Qualified Vacant Properties with a rates bill over €10,000||70% Vacancy Relief 30% to be paid|
No vacancy relief will be granted without a properly completed Application Form, , signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor, and relevant payment. The Application Form must be accompanied with appropriate evidence of efforts made to let the property, (evidence may include copies of online/newspaper advertisements, Letting Agents brochures, evidence of adequate “To Let” signage, etc), or, if the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy.
Application Forms should be submitted when period of vacancy has ended, or if property remains vacant, at year end.
Vacant property must be made available for inspection by Tipperary County Council staff during the year.
No Application will be considered without the appropriate evidence, and no vacancy relief will be applied if the payment due within the category is not made.
Applications for refunds/vacancy relief are normally dealt with at the end of the period of vacancy or at year's end.