Commercial rates are a local property tax on commercial premises. We use the income generated through commercial rates to provide a wide range of general services within County Clare.
- What are commercial rates?
- Rateable valuations
- What is annual rate of valuation and how is it calculated?
- When are commercial rates due?
- What is annual rate of valuation and how is it calculated?
- Payment methods
- Are rates payable on a vacant property?
- Section 32 Declarations
- Refund of rates paid
- Long Term Rates Incentive Scheme Grant
- Rates Payment Incentive Scheme Grant
Commercial rates are a local property tax on commercial premises. Approximately 40% of Clare County Council’s annual revenue expenditure is raised through commercial rates. Rates are the financial contribution business owners and occupiers make to the upkeep and quality of life of the local community. Income generated through commercial rates is used for the provision of a wide range of general services within County Clare such as:
street cleaning, public lighting, roads & footpath upkeep, fire services, parks & open spaces, environmental protection, libraries, heritage, tourism, public amenities & the arts and community support initiatives.
The Rates unit is responsible for the management and collection of commercial rates payable by businesses in County Clare.
The rateable valuation of a property is determined by the commissioner of valuation. This rateable valuation is then 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.
The valuation office is an independent state body. Should you wish to seek further information about the rateable valuation of your property or wish to apply for a revision of valuation, details and contact numbers are available on their website www.valoff.ie.
Following the consideration of the annual budget each year, the elected members determine the Annual Rate of Valuation (ARV) for the following year. The ARV 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 Local Authority generated income is recouped annually through the collection of Rates. The Annual Rate of Valuation for 2020 for County Clare is €72.99.
The date of making the rate for 2020 was 17th January 2020. Public notice is given of the making of the rate.
How are rates calculated?
Rates are calculated by multiplying the valuation on the Commercial property, as determined by the Commissioner of Valuation by the Annual Rate of Valuation, as determined by the County Council.
Example of calculation of rates payable on a property:
- RV (Rateable Valuation of Property) €100.00
- Annual Rate on Valuation for 2019 = €72.99
- Rates due for the year = €100 x 72.99 = €7,299.00
Rates are payable in two halves (moieties) in a calendar year, the first on issue of the demand (usually late February or early March), with the second moiety due on July 1st. Where a customer wishes to put in place an alternative acceptable payment plan, you should contact your Account Manager for your area
Where the Account Manager is unable to obtain payment, 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 may be obtained and registered against the property. The sheriff 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 as per Section 7 of the Local Government (Financial Provisions) Act, 1983.
You can pay commercial rates by the following methods:
Direct Debits assist customers in planning their cash flow and are a low cost method of payment.
By paying your commercial rates by direct debit, monies will be deducted on the 10th day of each month.
Please note that it takes 14 days to set up a direct debit.
Please see below for the Direct Debit Form. Direct Debit forms can be emailed to: firstname.lastname@example.org
Central cash office
Payment can be made at 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 065) 6847012.
Municipal District/Area Offices
You can pay at any of the following offices:
- Ennistymon Office, Ennis Road, Ennistymon – (065) 7071017
- Kilrush Office, Town Hall, The Square, Kilrush - (065) 9051047
- Scariff Office, Mountshannon Road, Scariff – (061) 640815
- Shannon Office, Town Hall, Shannon – (061) 362319
Laser or credit card
You can pay by laser or credit card. Contact the central cash office by phone on (065) 6846208 or 065) 6847012 and provide your account number and details about what the payment is for.
You can pay by standing order. You need to complete a standing order form [PDF, 371KB]. Contact the Rates Department by phone on (065) 686208 or (065) 6847012 before you complete this form.
Electronic Fund Transfer (EFT)
The following are the bank details for making payments. You should use the commercial rate account number as the reference.
- Account Name: Clare County Council
- Bank: A.I.B., Bank Place, Ennis, Co. Clare
- Sort Code: 93 53 87
- Account Number: 29632048
- IBAN:IE32AIBK93 53 8729632048
In Clare County Council Account Managers have responsibility for collection of commercial rates. The areas in which they collect are set out as follows:
|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 and Lifford)|
|Finance Office||(065) 6821616||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)|
In cases where a 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
- Vacant due to demolition or redevelopment
The date of the making of the rate, for 2020, was 17th January 2020.
Should your business meet the above criteria, application form to apply for a vacancy credit is downloadable below:
If Rates are paid on a property which was vacant on the date the rate was made, a refund can be sought, for the period of the vacancy, as set out in Section 14 of the Local Government Act, 1946. The form is downloadable here:
Owners of a rateable property are required to notify the local authority where there is a change in ownership, change in tenancy or where a tenant vacates a property, as per Section 32 of the Local Government Reform Act 2014. Notification must be given within 14 days by completing the form below. Where an owner is selling the property, it is their duty to discharge all rates for which he/she is liable at the date of transfer of the property.
The Long Term Rates Incentive Scheme Grant 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:
The objective of the Rates Payment Incentive Scheme Grant 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 2020:
|Area||Rates Payment Incentive Grant (Occupied Properties)|
|Former Ennis Town Council Area||Lower of 9% of 2020 Rates Cost or €450|
|Former Kilrush Town Council Area||Lower of 12% of 2020 Rates Cost or €600|
|Former County Council Area||Lower of 3% of 2020 Rates Cost or €100|
Under the scheme ratepayers must have paid their rates by the 31st August 2020 or entered into an agreed payment plan to have the rates paid by 31st December 2020 to be eligible.
Details of the Commercial Rates Payment Incentive Scheme
Page last reviewed: 10/02/20Back to top
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