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Finance

Commercial Rates


Covid-19 Waiver of Commercial Rates

A 100% waiver of commercial rates applies for a 6-month period from 27 March 2020 to 27 September 2020 to all ratepayers except a small number of categories. For further informationg relating to this waiver please click HERE


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 Rates Department, Mayo County Council, Aras an Chontae, The Mall, Castlebar. Tel. 094 9064000, E-mail: rates@mayococo.ie

The full text of the Local Government Reform Act 2014 can be accessed here

 

FAQ


  • 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. 

  • 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 

    …multiplied by…     

    • The ‘Annual Rate on Valuation’ (also referred to as ‘the multiplier’) 

    …equals…       

    • Your Commercial Rates Charge. 

    ‘Rateable Valuation’ 

    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 2020 is €78.42. 

    The Annual Rate on Valuation for 2020 was agreed at the most recent budget meeting on 2nd December, 2019. 

    An example of a commercial rates calculation: 

    • €250.00 Rateable Valuation 
    • …multiplied by… 
    • €78.42 Annual Rate on Valuation (for 2020) 
    • €19,605.00 is your charge for commercial rates 
  • How can I pay my Rates? 

    Rates are due in 2 moieties/halves each year. The first moiety is due upon receipt of the first demand sent early in the year and the second moiety is due on 1st July 2020.   It is important to note however that to facilitate our rate payers, payments can be made by way of monthly instalments over the year – 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): 

     

    ADDRESS 

     

    INCOME COLLECTOR 

    TELEPHONE NUMBER 

    Mayo County Council 

    Arran Street 

    Ballina 

     

     

    Bridie Gallagher 

    Sarah Doherty 

    087 6601740 

    087 2229387 

    Mayo County Council 

    Kilmaine Road 

    Ballinrobe. 

     

     

    Maura Connolly 

     

    087 9316969 

     

    Mayo County Council 

    Church Road 

    Belmullet 

     

     

    Christine Maguire 

    087 7536847 

     

    Mayo County Council 

    Ballinrobe Road 

    Westport  

     

     

     

    Bernadette Kavanagh

    087 9064252

    Mayo County Council 

    Aras an Chontae 

    Castlebar 

     

     

    Frances Regan

    Kevin Deignan 

    087 2032116

    087 2862787 

     

    Mayo County Council 

    Kilcolman Road 

    Claremorris 

     

     

    Carmel Heneghan 

    087-2514201 

    094 9374380 

     

    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. 

    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 is a Property Entry Levy (PEL) invoice? 

    If a valuation of a new property is carried out during the year, you may receive a Property Entry Levy (PEL) demand instead of a rates demand – the charge is for the proportionate part of a year that the premises is deemed to be rateable.   In the following year, you will receive your rate demand. 

  • What if I cease occupying a property or I sell the property? 

    A property owner, or their agent, must let Mayo County Council know where an interest in a rateable property is transferred or sold (Section 32 of the Local Government Reform Act, 2014 refers). 

    The person transferring the property, either the owner or occupier, must pay all rates that are due at the time of the transfer/sale.   If you fail to notify Mayo County Council of a change in interest within 14 days of the transfer date, this may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding rates (up to a maximum of 2 years liability).   This obligation came into effect on 1st July, 2014. 

    Download the Section 32 Form here

    Section-32-Form

    Foirm-Fogartha-Alt-32_2

  • 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 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 2020 Vacancy 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 the Valuation Office and should be returned to the Commissioner of Valuations, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1 with the appropriate fee. You may also apply online at https://www.valoff.ie/en/revision/revision-forms/ 

    Please note that Revaluation 21 is currently reassessing all commercial property valuations in the county. Ratepayers will have been contacted directly by the Valuation Office and you have the opportunity to relay any relevant information to them

  • What is required if I buy or sell a commercial property?

    Section 32 Local Government Reform Act 2014

    - Transfer of Rateable Property

    New duty on owners/ratepayers in relation to a transfer of property

    Main provisions of Section 32 of the Act

    • It places an obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.
    • 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.

    Failure to notify Mayo County Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).

    This obligation came into effect on 1st July 2014

    Section 32 form

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