Occupiers of rateable commercial properties such as shops, offices, factories, warehouses, hotels and licensed premises must pay commercial rates on their property to the local authority.
Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.
Local authorities, together with Fáilte Ireland, may provide financial support to business and community groups to support events and festivals in culture, food, sports and activity based tourism to attract visitors.