Occupiers of all commercial properties/installations are liable for payments of rates. Rates are also payable on vacant properties. In these cases the owner/leaseholder is liable. A refund of up to 50% of rates paid on vacant properties may be made if certain conditions are met.
Please see attached Frequently Asked Questions in relation to the Power Up Grant 2024. Power-Up-FAQ.pdf (size 150.9 KB)
For further information, please email icob@corkcity.ie
Section 9 of the Local Government Rates and Other Matters Act 2019 makes specific provision that elected members of a local authority may make a scheme providing for the abatement of rates in respect of vacant properties, and that such a scheme shall be approved at the local authority budget meeting, concerning the local financial year to which the scheme shall apply.
Cork City Council will consider a scheme providing for abatement of rates in respect of vacant properties, applying in the 2025 local financial year.
Cork City Council welcomes written submissions from the public on this matter specifically covering the potential effects of a scheme providing for the abatement of rates in respect of vacant properties on businesses, individuals and on local authority services.
Submissions must be received by noon on Monday the 30th of September 2024 and can be sent to:
The Collector Of Municipal Rates,
Cork City Council,
City Hall,
Anglesea Street,
Cork, T12 T997.
or
By email to vacancy@corkcity.ie
Brian Geaney,
Chief Executive Officer.
Cork City Council
Scheme for Abatement of Rates in Respect of Vacant Properties
Each property has a Rateable Valuation which is assessed by Tailte Éireann (https://www.tailte.ie/), which is a new body formed from the merger of Valuation Office, Property Registration Authority and OSi as of 1st March 2023.
This valuation remains unchanged unless there is a material change in circumstances.
The elected council members set an Annual Rate on Valuation at their budget meeting each year. The ARV for 2024 is 77.59
The rate bill is calculated by multiplying the Rateable Valuation by the Annual Rate on Valuation.
If you feel that there has been a material change in circumstances which would result in a revision of your rateable valuation you may apply to Tailte Éireann (https://www.tailte.ie/). The fee for this is €250 per account.
Full details are available from Tailte Éireann by e-mail: info@valoff.ie.
Please note the above bank account details are for Rates Payments Only. Please Reference your Rate account number on the Payment advice.
Under the Local Government Rates and other Matters Act 2019 (as amended), Rates are now levied and are payable from January 1st 2024. Under Previous Legislation Commercial Rates were payable in two moieties. From January 2024 there will be a single Rates Charge for the year, payable in full, from January 1st 2024. Rates Bills will issue in March as in previous years.
If you are paying by Direct Debit or Standing Order these arrangements can continue. If you wish to avail of the Direct Debit facility (payments are requested March to December) or wish to enter a pay plan please contact the Rates Office to discuss at 021 492 4484.
Rate Payers should be advised that amendments to the valuation of a property will be effective immediately i.e.:
Revisions;
Additions and Removals; and
Appeals (Valuation Tribunal and Courts).
There will now be provision for pro-rata liability and billing where occupation ends or begins mid-year.
Under Section 10 of the above Act, there is a requirement on rate payers to inform the local authority if incorrect information is being held by Cork City Council. Failure to do so may result in a €5,000 fine.
Under Section 11 of the above Act, Cork City Council must be informed of any change of owner/occupier of a premises. Failure to do so may result in a €5,000 fine and/or a 6 month imprisonment.
The Section 11 form can be accessed here: Section-11-Form.pdf
Under Section 12 of the Act, interest will be applied in 2026 on unpaid 2025 rate bills.
Under Section 13 of the Act, – A liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine or imprisonment for a term not exceeding six months or both. A Class A fine is a fine not exceeding €5,000.
Under Section 14 of the Act, – Any rates and accrued interest which is due and payable in respect of a property by an owner in their capacity as a liable person remains a charge on the property.
This legislation came into effect on 1st January 2024.
You can contact the Rates Office, Cork City Council, City Hall, Cork or alternatively you can e-mail: rates@corkcity.ie
Notice of the Annual Rate on Valuation for 2024 in the Administrative Area of Cork City Council
Notice of the Annual Rate On Valuation under section 4(1) of the Local Government Rates and other Matters Act 2019 (as amended).
I hereby give notice that at a meeting of Cork City Council on 15th November 2023, the Annual Rate on Valuation for the Financial Year ending 31st December 2024 in respect of relevant properties situated in the administrative area of Cork City Council was set at €77.59.
Under the Local Government Rates and other Matters Act 2019 (as amended), Rates are levied and are payable from January 1st 2024.
Ann Doherty 3rd January 2024
Chief Executive
Cork City Council
City Hall
Cork
Rates Office
Cork City Council,
City Hall,
Cork .
Phone: 021-4924484
E-Mail: rates@corkcity.ie