Rates

Who pays?

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.

Calculating the Rate

Each property has a Rateable Valuation which is assessed by the Valuation Office in Dublin. 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. ARV for 2018 is 74.98.

The rate bill is calculated by multiplying the Rateable Valuation by the Annual Rate on Valuation.

Valuation Appeals

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 the Valuation Office in Dublin. The fee for this is €250 per account.

Full details are available from the valuation office by e-mail: info@valoff.ie

GDPR

Cork City Council works closely with the Valuation Office in Dublin. 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.

Payment Methods

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

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

Local Government Reform Act 2014

Section 32 of the Act places:

An obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.
The person transferring the property, either the owner or occupier, must discharge all rates for which he/she is liable at the date of transfer.

Failure to notify Cork City Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).

This obligation came into effect on 1st July 2014. A downloadable notification form is available below.
You can contact the Rates Office, Cork City Council, City Hall, Cork or alternatively you can e-mail: rates@corkcity.ie
The full text of the Local Government Reform Act 2014 can be accessed at: www.oireachtas.ie