General Rates Information 2023

• Rates 2023
• Why do we charge commercial rates?
• How are commercial rates calculated?
• Who is liable to pay commercial rates?
• How to make payment of commercial rates
• Owner Obligations & Section 32 of the Local Government Reform Act 2014
• Vacant Property Relief
• Application for a Refund of Rates
• Offset on Account (contra-entry)
• Rate payers in difficulty
• Entry Year Property Levy

 

Rates 2023

The annual rate on valuation for Tipperary County Council has been set at €0.2015 for 2023 and was formally made on 25th January 2023.

 

Why do we charge commercial rates?

Commercial Rates are a property-based source of income for local authorities. The income from Commercial Rates underpins the entire range of services provided by local authorities.

Commercial Rates income is a very important source of income for Tipperary County Council, therefore the timely collection of commercial rates is vitally important for the efficient running of the Council.

Commercial Rates are payable in equal moieties, the first on receipt of the demand, and the second on 1st July. Revenue Collectors have responsibility for the collection of Commercial Rates in Tipperary County Council.

Where the Collector is unable to obtain payment in the normal way, legal proceedings may be taken to recover the outstanding amount with costs. The local authority can offset any monies due to a Ratepayer against rates due.

 

How are commercial rates calculated?

The Annual Rate on Valuation (ARV) and the valuation on the premises are the figures used to calculate the annual Commercial Rates payable by the Occupier of a rateable property each year.

The AVR is determined by the elected members of the Council at the annual budget meeting each year, based on the deficit between Council income and expenditure for the forthcoming year.

For 2023, the Annual Rate on Valuation is 0.2015.

The Annual Rate on Valuation figure is multiplied by the Valuation amount of the premises as determined by the Commissioner of Valuation.

For example:

If your property has been valued at 20,000.00 by the Valuation Office then your Commercial Rates bill for 2023 will be:

20,000.00 X 0.2015 (ARV for 2023) = €4,030.00

Disclaimer:

The Rates Calculation provided above gives you a sample rates liability for 2023.

 

Who is liable to pay commercial rates?

The occupier of a rated property is normally liable to pay the commercial rates.

Commercial rates FAQ 

 

How to make payment of commercial rates

Tipperary County Council has the following payment methods available to our ratepayers:

Direct Debit	Complete Direct Debit Mandate at link below
Bank Standing Order	Account details as below
Internet Banking - EFT	Account details as below
By Telephone	Telephone 0818 06 5000, with your Credit or Debit Card details
By Post – Bank Draft or Cheque	Post to– Tipperary County Council, Civic Offices, Limerick Road, Nenagh, Co. Tipperary, E45 A099.   Payable to Tipperary County Council
Call in Person	Visit our offices in Clonmel, Carrick-on-Suir, Nenagh, Thurles and Tipperary Town
Contact Your Revenue Staff Officer	Their contact number is on the front of your Bill
Post Office Payment	An Post Payments Card
Bank Details   Account Name                            Tipperary County Council General Account Branch:                                        Allied Irish Bank, 52/53 Pearse Street, Nenagh, Tipperary Account No:19195-057 Sort Code: 93-52-20               IBAN:  IE39 AIBK 9352 2019 1950 57  (BIC: AIBKIE2D) Email address for remittances -       Remittance@tipperarycoco.ie Please ensure your Customer Number and LAID Number is quoted on the transaction

 

Owner Obligations & Section 32 of the Local Government Reform Act 2014

If you are an owner/occupier of a commercial premises you are liable to pay commercial rates. If the premises is unoccupied at the date of making of the rate you, as owner, are liable to pay the rate. Vacancy Relief may be applicable, please see below.

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.

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.
You must notify the LA in writing and a Section 32 Form 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

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.

Link for Section 32 FAQ

 

Vacant Property Relief

The property must be vacant on the date of making the rate. The date of making the rate 2023 was the 25th January 2023.

Vacancy relief will be applied to qualifying property in accordance with the following scale:

 

Category	% Relief/Payment
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	80% Vacancy Relief 20% to be paid
Qualified Vacant Properties with a rates bill over €10,000	60% Vacancy Relief 40% to be paid

 

No vacancy relief will be granted without a properly completed Vacant Property Declaration Form, signed and witnessed by a Garda, Commissioner of Oaths or a practicing Solicitor and relevant payment.  The Declaration 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, photos of “To Let” signage prominently displayed on the property.  If the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy will be required.

 

Application Forms should be submitted when the period of vacancy has ended, or if property remains vacant, at year end.

 

Please note that vacant property must be made available for inspection by Tipperary County Council staff during the year.

 

Approved applications will result in a write-off of the % allowance within the property value category. The write off cannot be applied if the payment due within the category is not made.

Vacant Property Forms for relevant years can be downloaded in the supporting documents at the end of the page.

 

Application for a Refund of Rates

• The relevant property must be unoccupied at the date of the Making of the County Rate (25th January 2023).
• 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.
• 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.

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

 

Rate payers in difficulty

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.

Offset on Account (contra-entry)

A situation can arise whereby a commercial rates customer may also be a supplier of goods or services to Tipperary County Council. Should a situation arise whereby Tipperary County Council owes money to a commercial rates customer for goods supplied or services rendered, and at the same time commercial rates are outstanding with that customer, the local authority reserves the right to apply an offset (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. See the  Local Government (Financial Provisions) (No. 2) Act, 1983.

Entry Year Property Levy

The Entry Year Property Levy (PEL) is a charge which the local authority applies to newly erected or newly constructed properties pending the levying of commercial rates. It was introduced for the first time in 2008 under the Local Government (Business Improvement Districts) Act 2006, which was enacted on the 24th December 2006.

PEL is only charged in the year before the property becomes active in the Rate Book.

• Entry Year Property Levy - Frequently Asked Questions
   

How is the Entry Year Property Levy Calculated?

The charge is calculated by reference to:

Rateable valuation on the property as determined by the Commissioner of Valuation.

• The annual rate on valuation (ARV) as determined by the Council.
• The date (entry date) the property is valued for rating purposes (i.e. entered in the valuation list).
• The number of days from the effective valuation date to the end of the year

For example?

A property is newly constructed and capable of occupation on and it is valued for rating purposes on 25th January 2023 with a rateable valuation of 10,000. The annual rate on valuation (ARV) determined by the Council at its annual Budget Meeting for 2023 is 0.2015.

The bill for the relevant portion of the year would be calculated as per the following example:

R.V.    x    ARV    ÷    days in year   x   number of days    =   Assessment

10,000    x     0.2015   ÷      365       x      325         =     €1,794.18
 

Entry Year Property Levy

The Entry Year Property Levy is due within 14 days of the date of the invoice.

Please quote customer account and invoice number from the invoice when making payment.

Tipperary Council is happy to offer the payment methods as outlined above.