Rates

What are Commercial Rates?

Commercial Rates are a local taxation payable on commercial, Industrial and other non-domestic properties, the income from which is used to fund the general provision of services throughout the county.

What is the Annual Rate on Valuation & how is it calculated?

Following the consideration of the Annual Budget each year, the elected members determine the Annual Rate on Valuation for the following year. The Annual Rate on Valuation is the product obtained when the total shortfall in Council income is divided by the cumulative total of all valuations of rateable premises in the county. The shortfall between the cost of providing all services and the income from Government funding is recouped through the collection of Rates. The Annual Rate on Valuation usually changes in line with the annual rate of inflation.

How are rates calculated?

Your rates are calculated by multiplying the Annual Rate on Valuation, as determined by the County Council, by the valuation on your property, as determined by the Commissioner of Valuation. Your rates can be calculated by reference to this simple example:

Valuation of Rates on Valuation Rates:

2017 Rates

Valuation

 

ARV

 

 

€50

multiplied by

€71.44

equals

€3,572.00 per Annum

Who can be held liable for rates?

The person liable for rates is the person in actual occupation at the making of the rate for the year, or upon his/her default the subsequent occupier. A subsequent occupier can be held liable for up to two years arrears of rates. In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner).

What happens if I don't pay my rates?

Legal proceedings will be initiated for collection of the debt.

Are rates payable on vacant property?

In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner). However, a vacant property may qualify for exemption from rates if the following conditions are met at the making of the rate;

  • The bonafide inability of the landlord to obtain a suitable tenant at a reasonable rent

  • The execution of repairs/alterations

  • Declaration and submission of supporting evidence confirming the fulfilment of either of the above conditions.

This is in accordance with section 7 of the Local Government (Financial Provisions) No.2 Act, 1983, Where a sum is due to any person by a local authority and, at the same time, a sum is due to such local authority by such person in respect of rates or would be so due but for the fact that such sum has been advanced and paid to such local authority by a rate collector, the former sum may be set off against the latter either, as may be appropriate, in whole or in part.

What do I do if another company occupies part of my premises and I'm paying rates for the entire premises?

Upon submission of sufficiently clear information, such as measurements, indicating what areas are occupied by each respective occupier and what said areas are used for, the Rates Section of the County Council will temporarily apportion the valuation of the premises in accordance with the information provided.

However the Council can only temporarily apportion the valuation between occupiers. The power to permanently review the actual level of the valuation rest with the Valuation Office and after the Council has apportioned the valuation the occupier must make a request to the Valuation Office to have the valuation revised.

The result of a revision request to apportion a property's valuation will be effective in the year after the publication of the result by the Valuation Office.

What happens with rates when I am selling or vacating my property?

It is normal practice at the time of a sale or transfer of property that an apportionment account be drawn up between the parties concerned, whereby each party pays the portion of rates for his/her period of occupancy. However, this is an entirely private arrangement, which does not affect liability as far as the Local Authority is concerned. In the event of non-payment of rates due at the time of sale either or both parties can be sued for non-payment of any portion of the rates.

Can rates be paid by standing order?

Yes. Upon completion and submission of a standing order mandate, payments for rates will be deducted from your account on weekly/monthly basis. If, for any reason a payment defaults, it will be added to the outstanding rates and the monthly payment will be adjusted upwards. The instruction to your bank will be to pay the Local Authority variable amounts from your account at your request. It should be noted that the instruction needs to be for variable amounts because the payment due alters from year to year.

What can I do if I am unhappy with the rates I am paying for my property?

The valuation of a property is determined by the Commissioner of Valuation, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1. No alteration can be made to the rates assessment of a ratepayer until such time as the valuation of a property is amended by the Commissioner of Valuation.

When the valuation office value the property, a draft certificate will be issued directly to the occupier /owner. If Rate Payers are not happy with the valuation as determined on the draft certificate, it is critical the occupier/owner make their views known to the Valuation Office at this stage, at no cost. A ratepayer or the Local Authority can seek to have the valuation on a property revised. The completed form should be submitted to the Valuation Office and accompanied with payment of the prescribed fee of €250 to "The Commissioner of Valuation". An officer from the Valuation Office will call in due course to the property, in order to conduct a revision of the valuation. Further details are available on www.valoff.ie

Once a valuation is determined by the Valuation Office, and no appeal has been lodged, can it be reviewed?

No. If an appeal has not been lodged within the relevant time frame, then no further right of appeal exists.

As a result of their inspection and consultation with the ratepayer the Valuation Office may decide to increase or reduce the valuation or to leave it unchanged. The outcome of this process will become effective for rating purposes in the subsequent year. While the revision process is ongoing rates assessed on the existing valuation remain legally payable. The Local Authority is also empowered to apply for new properties to be valued or for the valuation on existing properties which have undergone amendments/alterations to be revised.

For further information on revisions and valuations you can contact the Valuation Office at 01 8171000, email: info@valoff.ie or log on to www.valoff.ie. The Commissioner's decisions are made available to the Council on a monthly basis.

Can the result of a revision application be appealed?

An appeals procedure exists for persons aggrieved by the Commissioner's decision at Revision stage. Appeal application forms are available from the Valuation Office upon issue of the Valuation Certificate or Notice resulting from the revision application. For Further Information email: info@valoff.ie or log on to www.valoff.ie.

As is the case with revision applications rates assessed on the current effective valuation remain legally payable while the appeal is being considered. If any refund or increase is applicable to the rate-payers account it will be applied once the result has been issued to the Local Authority. Appeals must be lodged within 40 days from a date specified by the Commissioner of Valuation and a completed form must be accompanied by the appropriate fee, payable to the Commissioner of Valuation, a schedule of these fees is as follows:

Schedule of Fees

Valuation as determined by Commissioner of Valuation

Appeal Fee

not exceeding €50

€60

exceeding €50 not exceeding €150

€125

exceeding €150 not exceeding €650

€250

€650 and over

€375

The result of the appeal as determined by the Valuation Office becomes effective for rating purposes at the same date as the revision on which the valuation in question was issued.

If dissatisfied with the outcome of the appeal procedure, the ratepayer can appeal to the Valuation Tribunal within 28 days from the date of the issue of the first appeal. Further information including application form can be obtain from Valuation Office Website www.valoff.ie.

Fees payable for lodging applications to the Valuation Tribunal are as follows: 

Schedule of Fees

Valuation as determined by Commissioner of Valuation

Tribunal Appeal Fee

not exceeding €50.00

€95.00

exceeding €50.00 not exceeding €150.00

€125.00

exceeding €150.00 not exceeding €650.00

€300.00

€650.00 and over

€500.00

Rates assessed on the current effective valuation remain legally payable while the tribunal appeal is being considered. If any refund or increase is applicable to the ratepayers account it will be applied once the result has been issued to the Local Authority.

For further information on Appeals & Tribunal Appeals please contact the Valuation Office at 01 8171000, email info@valoff.ie or log on to www.valoff.ie or at Floor 1, Ormond House, Ormond Quay Upper, Dublin 7 or call 01 8728277 or fax: 01 8728060.

Properties exempt from commercial rates?

A list of properties exempt from commercial rates are clearly outlined in Schedule 4 of the Valuation Act, 2001.

What payment methods are available for Rate Payers?

Rates can be paid by the following methods:

      • Cash Office, Áras on Chontae, Roscommon, Co.Roscommon, F42 VR98

      • Billpay

      • Cheque / Credit Card

      • Postal Order

      • Online through Roscommon County Council website www.roscommoncoco.ie (PIN Number is required)
      • Bankers Standing Order

      • EFT/Bank Transfer

Your Customer Account Number should accompany all payments to ensure your rate account is updated correctly.