Rates

Occupiers of all commercial properties/installations are liable for rates. Rates are also payable on vacant properties. In these cases the owner/leaseholder is liable. From January 1st 2025, 60% of rates are now payable on vacant property. Further details are available under the Rates Vacancy Abatement Scheme.

Cork City Council 

Scheme for Abatement of Rates in Respect of Vacant Properties

• In accordance with the Local Government Rates and Other Matters Act, 2019, Cork City Council hereby sets out the scheme for the Abatement of Rates for Vacant Properties. This Scheme is effective from January 1st 2025.
• Vacant properties must meet one of the two following criteria to be eligible for a 40% vacancy reduction in commercial rates:
  • The Property must be vacant and available to let, OR
  • The Property must be undergoing significant renovation works.
• Proof of Vacancy must be submitted. Proof can be:
  •  A letter from a letting agent confirming the address of the property, the owner of the property and the dates of vacancy, OR
  • A letter from a contractor confirming the address of the property, the owner of the property, a description of the works performed and the dates the work was undertaken.
• These proofs must be forwarded to the Rates Office at rates@corkcity.ie. Proofs can also be posted to: Rates Department, Cork City Council, City Hall, Cork City,
• Please attach any other relevant documentation that may be useful in your application i.e. photos of the premises/link to the letting advertisement/letting brochure.
• Vacancy Reductions are generally applied in the last Quarter of the Financial Year.
• The council reserves the right to inspect any properties applying for vacancy and the contact number provided should be that of a person available to grant access to a Council Officer.
• Application form available here: Vacancy-Abatement-Application-Form

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 2025 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:  valuationadmin@tailte.ie.

Cork City Council works closely with Tailte Éireann. Information is shared between the two organisations under a Data Sharing Agreement.
This information is shared for Rating purposes only.
The Data Sharing Agreement complies with the GDPR regulations.

• Cash/Cheque/Postal Order payable to Cork City Council at Cash Office, City Hall.
• Standing Order: Contact Rates Office to set up payment.
• Direct Debit: Contact Rates Office to set up payment.
• E.F.T. Our Bank Details are:  A.I.B Bank, 66 South Mall. Bank Account Number: 80916188, Sort Code: 93-41-78, IBAN: IE11 AIBK 9341 7880 9161 88, BIC: AIB KIE 2D
• Payments can be made over the Phone by Credit Card (payments up to €15,000). If you wish to make payment over the phone, please contact the Rates Office at 021-4924484.

Please note the above bank account details are for Rates Payments Only. Please Reference your Rate account number on the Payment advice.

Rate account holders should be aware that under section 12 of the LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019 (as amended) interest will accrue on unpaid rates for 2025.

The interest will be calculated in accordance with the following formula:

T x D x R

where

T is the total amount of rates due and payable which remains unpaid,

D is the number of days (including part of a day) in the period during which the rates remain unpaid, and

R is the rate of 0.0219 per cent.

Under the Local Government Rates and other Matters Act 2019 (as amended), Rates are now levied and are payable from January 1st in any given year. 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. 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 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 4^th December 2024, the Annual Rate on Valuation for the Financial Year ending 31^st December 2025 in respect of relevant properties situated in the administrative area of Cork City Council was set at €77.59. This remains unchanged from 2024.

Under the Local Government Rates and other Matters Act 2019 (as amended), Rates are now levied and are payable from January 1^st 2025. 

Under Section 11 of the Above Act, Cork City Council must be informed of any change of owner/occupier of a premises.

Cork City Council will provide an abatement scheme for vacant properties. Owners of Vacant Property for the Financial Year 2025 may qualify for 40% Relief. Qualification Criteria and Application Details are available on our website www.corkcity.ie/rates

Under Section 12 of The Local Government Rates and other Matters Act 2019 (as amended), interest will accrue on unpaid rates for 2025, the interest charge will be applied to the 2026 Rates Bill.

To avoid interest, I would encourage Rate Account Holders to contact the Rates Office and arrange to discharge Rates in full by year end 2025.

Valerie O’Sullivan                                                                             11^th January 2025

Chief Executive

Cork City Council

Rates Office 
Cork City Council, 
City Hall, 
Cork .

Phone: 021-4924484 
E-Mail: rates@corkcity.ie