Rates are payable on commercial/industrial properties that have been valued for rating purposes. Rateable valuations are determined by the Commissioner of Valuation, not by the Local Authority.
Approximately twenty five per cent of Mayo County Council's revenue expenditure is raised through commercial rates. The collection of rates on commercial and industrial properties is essential in maintaining the full range of council services.
For more information you can also contact the Debt Management Unit, Mayo County Council, Aras an Chontae, The Mall, Castlebar. Tel. 094 9064000, E-mail: email@example.com
The full text of the Local Government (Rates and Other Matters) Act 2019 can be accessed at https://www.irishstatutebook.ie/eli/2019/act/24/enacted/en/html
What are Commercial Rates?
Commercial rates are a property tax on commercial properties which have been valued by the Commissioner of Valuations. A rate demand is issued to all rate payers at the beginning of each year. The collection of rates on commercial and industrial properties is essential in maintaining a full range of council services.
What impact does the new Rates legislation have on business?
KEY ENACTMENTS OF THE LOCAL GOVERNMENT (RATES AND OTHER MATTERS) ACT 2019:
- The removal of the two moieties – there will now be a single bill for the year.
- Amendments to a valuation list will be effective immediately i.e.:
- Additions and Removals; and
- Appeals (Valuation Tribunal and Courts).
- There will now be provision for pro-rata liability and billing where occupation ends or begins mid-year.
- Interest will be applied in 2026 on unpaid 2025 rate bills.
Ratepayers must be aware of their obligations in respect of:
· Section 10 – Database of relevant properties – requirement under subsection 2A to give notice within 10 days to the local authority if the ratepayer becomes aware that incorrect information is being held by the local authority. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine. A Class A fine is a fine not exceeding €5,000.
· Section 11 - Duty of a ratepayer to inform a local authority where they (i) cease to be a liable person, (ii) become a liable person, (iii) change their status as a liable person. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine. A Class A fine is a fine not exceeding €5,000. A liable person as per section 4(4)(a) is (i) the occupier of the relevant property on the first day of the local financial year; (ii) if the relevant property is unoccupied on that day, the person who is for the time being entitled to occupy the property on that day.
· Section 13 – Payment of rates on sale of relevant property – A liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine or imprisonment for a term not exceeding six months or both. A Class A fine is a fine not exceeding €5,000.
· Section 14 – Unpaid rates to be a charge on relevant property – Any rates and accrued interest which is due and payable in respect of a property by an owner in their capacity as a liable person remains a charge on the property.
If you have any queries in relation to the above information please contact the Debt Management Unit by phoning 094 906 4000 or by email: firstname.lastname@example.org
Why do we pay Rates?
Commercial Rates are the financial contribution business owners and occupiers make to the upkeep and quality of life of the local community.
Income received from commercial rates contributes to a huge range of services such as:
- Provision of Housing Supports
- Maintenance of housing stock
- Winter maintenance (road gritting programme)
- Public lighting
- Road and footpath maintenance
- Street Cleaning
- Roads and Footpath Upkeep
- Tourism Development and Promotion
- Heritage & conservation activities
- Operation of the Fire Service
- Operation of Civil Defence
- Parks and Open Spaces
- Playground maintenance and development
- Contributions to Leisure Centres
- Environmental Protection
- Waste Regulations, monitoring and enforcement
- Library Services
- Heritage ,Tourism, Public Amenities and the Arts
How are my Rates calculated?
Your charge for commercial rates is calculated in the following way:
- The ‘Rateable Valuation of your property
- The ‘Annual Rate on Valuation’ (also referred to as ‘the multiplier’)
- Your Commercial Rates Charge.
Rateable valuations for all properties are determined by the Commissioner of Valuation and set out in a Valuation List. If you believe your Rateable Valuation is incorrect, you can submit a request for re-assessment.
‘Annual Rate on Valuation’
The ‘Annual Rate on Valuation’ (also referred to as ‘the multiplier’) is decided by Mayo County Council at its annual budget meeting. Please Note: The Annual Rate on Valuation for 2024 is 0.235.
The Annual Rate on Valuation for 2024 was agreed at the most recent budget meeting on 27th November, 2023.
An example of a commercial rates calculation:
- €12,000 Rateable Valuation
- …multiplied by…
- 0.235 Annual Rate on Valuation (for 2024)
- €2,820 is your charge for commercial rates
How can I pay my Rates?
Rates become due and payable on the first day of the financial year (ie 01st January, 2024).
It is important to note however that to facilitate our rate payers, a payment schedule can be arranged to clear your Rates by 31/12/2024– please discuss this with your local Revenue Collector. His/Her name should be on your Rates Bill
Payment can be made by a number of methods as follows:
- Standing Order (to pay weekly, fortnightly or monthly). This must be set up at your bank and you will need our bank account details which are given below.
- Electronic Fund Transfer from your bank account. Please quote your customer account number when making payments by this method.
- Credit or Debit card by ringing 094 9064169 during office hours and quoting your customer account number.
- Cheques, bank drafts, postal orders or money orders made payable to Mayo County Council quoting the relevant rate account number.
- Postal payments should be made payable to Mayo County Council, quoting the Rates account no. and forwarded to Finance Section, The Mall, Castlebar.
- By Off-set (Under Section 58 of the Local Government Act 1941) (A payment due to you from the Council can be offset against your rates bill).
- Customers can pay in person by cash, cheque, postal order, money order or credit/debit card at the following Municipal District Offices during regular office hours(Monday to Friday from 9.00am to 1.00 pm and from 2.00 pm to 5.00 p.m):
Mayo County Council
Rural Ballina Area
Shelia Mangan Tuni
Mayo County Council
Mayo County Council
Mayo County Council
Mayo County Council
Rural Castlebar Area/Balla/Kiltimagh
Mayo County Council
Our bank account details:
Allied Irish Bank - Sort Code: 93-70-88
IBAN No IE98AIBK93708819579000
BIC No. AIBKIE2D
What happens if I don’t pay my Rates?
Mayo County Council are obliged by law to levy and collect Commercial Rates. Unpaid rates have a serious effect on our ability to deliver essential services. Legal enforcement will be pursued where necessary, and Mayo County Council reserve the right, without prejudice, to seek full legal costs should they have to escalate matters legally.
However, the Council are very much aware of the difficulties facing some businesses and in every way tries to encourage and support industry and commerce. We would urge any business that may have queries regarding their account to contact the relevant staff member whose name and contact number are given above, at the earliest possible date.
What if I cease occupying a property
The person transferring the property, either the owner or occupier (as liable persons), must pay all rates that are due at the time of any effective transfer of occupancy. Always ensure you complete a Section 11 Form and return to email@example.com within 10 working days of any change.
- Under Section 10 of the above Act, there is a requirement on rate payers to inform the local authority if incorrect information is being held by Mayo County Council. Failure to do so may result in a €5,000 fine under the Local Government (Rates and Other Matters) Act 2019.
- Under Section 11 of the above Act, a property owner, or their agent, must let Mayo County Council know where there has been any effective change in the occupancy of the commercial premises and to advise who the liable person is within 10 WORKING DAYS of any change.
It is important to note that where there is non compliance & debt left on a property, Any penalty due and outstanding by a liable person of a relevant property because of non-compliance with Section 11 will remain a charge on the property and any person who contravenes this Act shall be guilty of an offence and shall be liable, on summary conviction, to a class A fine under this legislation.
Download the Section 11 Form here
What do I need to do if I'm selling my property?
This is covered under Section 13 of the Local Government (Rates and Other matters) Act 2019
Section 13 – Payment of Rates on Sale of Relevant Property:
Under Section 13 of the Act, – A liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine or imprisonment for a term not exceeding six months or both. A Class A fine is a fine not exceeding €5,000.
Do I pay Rates if my property is under renovations/closed for repairs?
If a property is under renovations or closed for repairs, you should contact us using the Vacancy Relief Form, here, in order that we can carry out an inspection. Rates are not payable for the period that the property is under renovations, subject to verification that this is the case. The 10% vacancy levy will still be payable.
Do I still pay Rates if my property is vacant?
If a property is not occupied and available for lease or rent, you may avail of a vacancy refund (currently 90%) on completion of the required declaration. In any event a 10% charge is payable.
Download the 2024 Vacancy Relief Form here
What happens if there is a structural change to my property?
A revision of the valuation on a property can only be sought in the event of a material change having taken place since the last valuation. This can be as a result of renovation/extension works or whenever the property has reverted to domestic or agricultural use. An application form to seek a revision is available from Taillte Eireann and should be returned to the Commissioner of Valuations, Taillte Eireann, Irish Life Centre, Abbey Street Lower, Dublin 1 with the appropriate fee. You may also apply online at www.tailte.ie/en/valuation/online-services/
Is there interest charged on arrears on Rate accounts: ?
This is covered under Section 12 & 14 of the Local Government (Rates and other Matters) Act 2019 –
- Section 12 – Interest on overdue Rates: From 2026 Bills onwards there will be interest applied on bills due to any arrears on commercial rate accounts at the end of 2025. Mayo County Council strongly encourage all ratepayers to enter into payment schedules that seek to clear their commercial rate liabilities by the 31st December annually.
- Under Section 14 of the Act, – Unpaid Rates to be a charge on the Relevant Property: Any rates and accrued interest which is due and payable in respect of a property by an owner in their capacity as a liable person remains a charge on the property.