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Commercial rates

The rates department of the council is responsible for the management and collection of commercial rates payable by businesses in the county.

You can contact us at:

Rates Department,
Clare County Council,
Áras Contae an Chláir,
New Road,
Ennis,
Co. Clare.

Telephone: (065) 6846208
Fax: (065) 6848482
Email: rates@clarecoco.ie

The legislation provides that rates are payable only on commercial properties.

The rateable valuation of a property is determined by the commissioner of valuation. The rateable valuation is used by the local authority to determine the commercial rates payable by each ratepayer. The most recent legislation governing this area is the Valuation Act 2001. This act was designed to simplify, modernise and make the valuation system easier to understand.

If you wish to find more information about the rateable valuation of your property or wish to apply for a revision of valuation you may contact the valuation office which is an independent state body:

Valuation Office,
Irish Life Centre,
Abbey Street,
Dublin 1

Email: info@valoff.ie
Website: www.valoff.ie

Rates payable 2017

A rate book is produced by each local authority annually, setting out each property, its rateable valuation and details of the rates due by the occupier of the premises liable for commercial rates, this is calculated by multiplying the rateable valuation of the property by the annual rate on valuation as adopted by the County Council at its annual budget meeting. The annual rate on valuation for 2017 for each of the Clare Local Authorities:

  • Clare County Council €72.99

The date of making the rate for 2017 was 27th January 2017.

Public notice is given of the making of the rate. Any ratepayer dissatisfied with their rates allowances may appeal to the revenue department, within 2 months. There is a further right of appeal to the district court, within 4 months.

Rate collection

Rates are payable in two halves (moieties) in a calendar year, the first on issue of the demand (usually late January or early February), the second on July 1st. The rated occupier is liable for payment of rates, but where a property is vacant, the owner of the property becomes liable.

In Clare County Council account managers have responsibility for collection of rates. Where the account manager is unable to obtain payment in the normal way, legal proceedings may be taken to recover the outstanding amount with any legal costs being payable by the person prosecuted.

Following a court hearing, an instalment order may be sought, or a judgment mortgage obtained and registered against the property. The sherriff also has the power to seize goods to cover the value of the amount outstanding.The local authority can offset any monies due to a ratepayer against rates due to the local authority.

How are payments made for commercial rates?

Payments can be made to Clare County Council by the following methods:

Pay commercial rates online

Central cash office

Payment can be made by cash or cheque in person at or by post to the central cash office, which is open from 9:00 a.m. to 4:00 p.m., Monday to Friday and is located at Áras Contae an Chláir, New Road, Ennis, Co. Clare. You can contact the cash office by phone at (065) 6846208 or fax at (065) 6848482.

Laser or credit card

Payments can be made by laser or credit card by contacting the central cash office by phone on (065) 6846208 and stating your account number and what the payment is for.

Standing order

Payments can be made by standing order. A standing order form [PDF, 371KB] must be filled out. Contact should be made with the revenue department by phone on (065) 6846308 or (065) 6846208 prior to completing this form.

Account Managers

The council has appointed account managers for the collection of rates and water charges around the county. The areas in which they collect are set out as follows:  

Account managers for the collection of rates and water charges around the county

 

Account Manager Contact Number Area
Mary Hickey 065 6846467 Lisdoonvarna, New Quay, Burren, Ballyvaughan, Bellharbour, Fanore, Carron, Ennistymon, Lahinch, Liscannor, Doolin, Ennis Town (Barrack Street, Upper & Lower Market Street, Merchants Square, Bank Place & Bindon Street)
Gerard Coughlan 065 6846314 Kilnamona, Inagh, Kilmaley, Connolly, Miltown Malbay, Spanish Point, Corofin, Ruan, Kilfenora, Barefield, Ballymaley, Dysert, Crusheen, Ballyalla, Quilty, Mullagh, Ennis Town (Kilrush Road, Limerick Road, Cornmarket Street, Mill Road, Drumbiggle Road, Cloughleigh Road, Lahinch Road, Gort Road & Lifford)
Margaret Killeen 065 6846487 Killaloe, Broadford, Ogonnelloe, O'Callaghans Mills, O'Briensbridge, Tulla, Scariff, Bodyke, Feakle, Whitegate, Mountshannon, Killanena, Parteen, Clonlara, Bunratty, Cratloe, Meelick, Ennis Town (Abbey Street, Francis Street, Clonroad, New Road, Tulla Road
Kevin Kelleher 065 6846360 Clarecastle, Newmarket on Fergus, Shannon
Connie Guthrie 065 6846516

 Kilrush Town and environs of Kilrush, Kildysart, Labasheeda, Kilmihil, Coolmeen, Ballynacally, Knock, Knockerra, Kilmurry McMahon, Cranny, Lissycasey, Cooraclare, Cree, Kilkee, Carrigaholt, Kilbaha, Doonbeg, Cooraclare, Moyasta

 

Ann O'Gorman 065 6846447 Doora, Quin, Kilkishen, O Callaghans Mills, Kilmurry Sixmilebridge, Bunratty, Cratloe, Ennis Town (O’Connell Street, Station Road, Tobarteascaun, Quin Road)

 

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How do I claim for a refund of rates on a vacant premises?

Section 14 Local Government Act, 1946 deals with the applications for refunds of rates paid. In the case of vacant property, a ratepayer is required to pay the full rates due, but may be entitled to a refund of 1/12th of the rates paid for every full month of vacancy, provided they fulfil the criteria below:

  1. Premises must be vacant/unoccupied on the date of the making of the rate, for the year being claimed - date of making rate for 2017 - 27th January 2017.
  2. The premises must have been vacant for one of the following reasons:
  • Vacant for letting (not for sale) or
  • Vacant for repairs or alterations or Vacant pending demolition or re-development.

Documentation in support of the stated reason for vacancy must be submitted, along with a sworn declaration of vacancy. A refund can only be made to the party who paid the rates. The application form for a rates refund contains all the information on how to qualify for a refund and the documentation needed to be submitted to the revenue department. The form is downloadable here and should be submitted to:

Rates Department,
Clare County Council,
Áras Contae an Chláir,
New Road,
Ennis,
Co. Clare.

Long Term Vacant Property Incentive Scheme

The Long Term Vacant Property Incentive Scheme seeks to encourage businesses to occupy long term vacant commercial premises that have been previously occupied for commercial rates purposes. The purpose of the scheme is to give an incentive to business owners to occupy vacant premises by lowering entry costs through support and a grant related to the level of rates payable on the property. The scheme applies to all rated commercial properties in the county that have been previously occupied for commercial rates purposes. 

Details of the scheme can be downloaded below:

Commercial Rates Payment Incentive Scheme

The objective of the Rates Payment Incentive Scheme is to provide a mechanism for all ratepayers to reduce the overall amount of rates payable and encourage the prompt payment of rates liabilities.

The tables below summarises the level of the payment incentive for the financial year 2016:

Area Rates Payment Incentive Grant (Occupied Properties)
Former Ennis Town Council Area Lower of 7% of 2017 Rates Cost or €350
Former Kilrush Town Council Area Lower of 9% of 2017 Rates Cost or €450
Former County Council Area Lower of 3% of 2017 Rates Cost or €100

Under the scheme ratepayers must have paid their rates by the 31st August 2017 or entered into an agreed payment plan to have the rates paid by 31st December 2017 to be eligible. 

Further details of the scheme can be downloaded below:

Frequently asked questions on rates

What are rates?

Rates are a tax levied on commercial property. They are not a charge for specific services rendered. Properties assessed for rates includes buildings, railways, tolls, shops, factories, offices, etc

What is rateable valuation?

Rateable valuation is the tax base. It is based on the net annual letting value of a property (i.e. rent payable on the open market etc.). Rateable valuations for all properties in the state are determined by the commissioner of valuation and set out in the valuation list, which is updated regularly.

Who pays rates?

Generally the person liable for the payment of rates is the person in occupation of a rateable property at the date of the making of the rate.

Exceptions to this are:

  1. If the property is vacant at the date of the making of the rate, the owner is liable, and
  2. Where the person who had liability for rates defaults on payment, a subsequent occupier can be held liable for two years rates arrears owed by the previous occupier.

How are rates assessed/calculated?

Rates are based on two main elements:

  1. The rateable valuation (the tax base) of a property as determined by the commissioner of valuation
  2. The annual rate on valuation (the tax rate) as determined annually by Clare County Council as part of the budgeting process

Example of calculation of rates payable on a property:

RV (Rateable Valuation of Property) €100.00

Annual Rate on Valuation for 2017 = €72.99

Rates due for the year = €100 x 72.99 = €7,299.00

My rateable valuation is too high or I think I am entitled to an exemption from rates?

Persons aggrieved at the valuation on their property may submit the property for revision online at www.valoff.ie, subject to the payment of a fee of €250.00 per valuation record.

The Valuation Office is contactable as follows:

Telephone: (01) 8171000, Lo Call: (1890) 333001
Website: www.valoff.ie
Email: info@valoff.ie

Form can be downloaded below:

What is a mixed domestic allowance?

A "mixed-domestic" allowance can be granted in respect of a premises being used for both domestic and commercial purposes. The allowance is 1/3 of the rateable valuation subject to a maximum of €22.85 whichever is the lesser. If a ratepayer is unhappy with this allowance, they can apply to the Valuation Office, Irish Life Centre, Lower Abbey Street, Dublin 1 for a domestic apportionment. The valuation office can be contacted by Telephone: (01) 8171000, Lo Call: (1890) 333001, or view their website at www.valoff.ie

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Content Last Updated/Reviewed: 08/06/17