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Entry year property levy

What is the entry year property levy?

The entry year property levy is a charge which the local authority applies to all newly erected or newly constructed properties pending the levying of commercial rates. It was introduced in 2007 under the Local Government (Business Improvement Districts) Act 2006, which was enacted on the 24th December 2006.

Is the levy additional to commercial rates?

No. It is only billed until such a time as the property becomes liable for commercial rates.

How is the levy calculated?

The levy is calculated by reference to:

  • Rateable valuation of the property as determined by the Commissioner of Valuation.
  • The annual rate on valuation as determined by the council.
  • The date (entry date) the property is valued for rating purposes (i.e. entered in the valuation list).
  • The number of days from the effective valuation date to the end of the year.

Example of calculation of levy payable on a property

Assuming a property is newly constructed and capable of occupation on 30th January 2012 and it is valued for rating purposes with an effective Valuation Date of 30th January 2012 with a rateable valuation of €100. The annual rate on valuation (a multiplier) determined by the council at its annual budget meeting for 2012 is 72.99.

The bill for the relevant portion of the year would be calculated as per the following example:

  • RV (Rateable valuation of property) €100.00
  • Annual rate on valuation for 2012 = €72.99
  • Number of days = 337
  • Days in year = 366
  • Property entry levy payable for the year = €100 x 72.99 x 337 divided by 366 = €6720.66

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Who is liable for the levy?

According to the Local Government (Business Improvement Districts) Act 2006, the 'levypayer' is liable. The levypayer can be either:

  • The person who is in occupation of the property on the entry date i.e. the date the property is placed on the valuation list

    or
  • If the property is vacant on the entry date, the owner.

If the property is unoccupied, is the levy payable?

Yes. Fifty percent (50%) of the charge is payable by the owner if the property is unoccupied on the entry date. The following conditions apply in order to avail of this reduced rate (proofs required):

  • The owner was not occupying the property on the entry date.
  • No other person was entitled to occupy.
  • Attempts were being made to let the property at a reasonable rent.

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When does the levy become payable?

The levy becomes payable in full 14 days after the bill is issued.

What happens if levy remains unpaid in full after 14 days?

In the event that the levy remains unpaid in full after 14 days, Clare County Council will have no alternative but to recover the bill as a contract debt. You should contact the council if you wish to make payment by installments.

Will the levy be recalculated if rateable valuation of the property for the levy year is amended on appeal?

Yes. The account will be recalculated using the amended rateable valuation for the property from the effective date. If the account was overpaid as a result of the initial assessment, a refund will be made to the levypayer. If the amendment results in an underpayment, the levypayer will be responsible for the amount owing.

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How is the levy paid?

Payments can be made to Clare County Council at the following locations:

Central cash office

Payments can be made in person by cash, credit card, debit card, cheque, money order or bankers draft payable to Clare County Council in person at the central cash office, which is open from 9.00 a.m. to 4.00 p.m., Monday to Friday.

Payments may also be sent by post to the cash office at the address below:

Revenue Section,
Finance Department,
Áras Chontae an Chláir,
New Road,
Ennis,
Co. Clare 

The cash office is contactable by phone at (065) 6846208 or fax at (065) 6848482.

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

Area offices

Payments may also be made at our network of area offices (Ennistymon, Kilrush, Scarriff, Shannon or Westbury)

Please quote customer ID from the bill when making payment.

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Further information

Please contact the Revenue Section of Clare County Council

Revenue Section,
Finance Department,
Áras Chontae an Chláir,
New Road,
Ennis,
Co. Clare 
Phone: (065) 6846298/6846450

Josephine Connors,
Finance Department,
Áras Chontae an Chláir,
New Road,
Ennis,
Co. Clare 
Phone: (065) 6846308

The Local Government (Business Improvement Districts) Act 2006 is available on the Irish Statute Book website.

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Content Last Updated/Reviewed: 19/06/15