Commercial Rates - Frequently Asked Questions

What are Commercial Rates?

Commercial Rates are property-based charges on commercial and industrial property. Local Authorities have legislated for the levying and collection of commercial rates under the Local Government Rates and Other Matters Act 2019, as amended by the Historic and Archaeological Heritage and Miscellaneous Provision Act 2023. This legislation came into force on 1 January 2024.   To view the legislation, visit www.irishstatutebook.ie   

Téann an t-ioncam a ghintear ó bhailiú Rátaí Tráchtála chun íoc as costas laethúil na seirbhísí a sholáthraíonn an Chomhairle ar nós tithíocht, soilsiú poiblí, seirbhísí dóiteáin, Seirbhísí leabharlainne, forbairt eacnamaíoch áitiúil a chur chun cinn, bóithre, Caitheamh Aimsire, Conláiste, Comhshaoil agus seirbhísí pobail srl. 

Commercial rates are calculated by multiplying the ‘Rateable Valuation’ of your property by a multiplier called the ‘Annual Rate on Valuation’ (ARV).

Rateable valuations for all properties are determined independently by Tailte Éireann. More information can be found at www.tailte.ie/valuation

The Annual Rate on Valuation is decided by Galway County Council at its annual budget meeting.

The ARV for 2025 is 0.24

See below for an example of a commercial rates calculation:

Rateable Valuation                                                                            €20,000

Annual Rate on Valuation for 2025                                                    0.24

€20,000 X .24 = € 4,800 (commercial rates charge for 2025)

Disclaimer:

The Rates Calculation provided is a sample rates liability for 2025.

Your rates are due in full on the 1st of January each year, and include any arrears carried forward from previous years. 

There are several options for payment of rates.  Ratepayers can discuss and agree arrangements directly with their Revenue Collector.  Details can be confirmed by emailing rates@galwaycoco.ie or telephoning 091 509034.

The following are the options; -

• Online on MyCoCo – To Pay your Commercial Rates online please click here.

• Direct Debit - You can pay by Direct Debit. Please complete the  Direct Debit Mandate form below. 

  Direct Debit Mandate Rates.pdf (PDF, 282.21KB)

  Payment is deducted from your nominated bank account.

• Cash office- Payments can be made by Credit or Debit card or cash via the cash office which is open 9:00am to 3:30pm, Monday to Friday. Or you can contact the cash office on 091 509032 with your account number and details about the payment.
• Standing Order - To request Standing Order details, please call 091 509034
• Bank Transfer – Contact Revenue Collector for details.

Section 11 of the 2019 Act imposes a duty on property owners (or their agents) and on occupiers to inform the Council of any change in their status as a liable person for payment of rates within 10 working days of any such change. Notification is necessary in circumstances where you were liable to pay rates at a property but no longer are OR if you have now become liable for payment of rates at a property.

Under Section 13 of the Act, owners of a commercial property must notify the council when the property is being sold within 10 working days of the sale.  They must pay any rates for which they are liable in respect of that property for the period up to and including the day immediately before the sale.

A change of owner/ occupier form should be completed and returned to the Council in relation to any changes within 10 working days.  Any liable persons who do not fulfil their obligations under Sections 11 and 13 of the Local Government Rates and Other Matters Act 2019, shall be liable for a Class A Fine. In the case of Section 13 they may also be liable for imprisonment for a term not exceeding 6 months.

This legal obligation came into effect on 1st January 2024.

The full text of the Local Government Rates and other Matters Act 2019 can be accessed at https://www.irishstatutebook.ie/ 

The change of Owner / Occupier Form for completion regarding Sections 11 and 13 of the Act is available here.

 For further information you can also contact the Rates Department, at rates@galwaycoco.ie or telephone 091509034

Galway County Council is obliged by law to levy and collect Commercial Rates and will pursue legal enforcement where necessary.

If you are having difficulties paying your commercial rates, you are urged to contact your Revenue Collector to discuss and agree a payment plan.  Contact details are included on the bottom of your rates invoice

A Commercial Rates Payment Incentive Scheme is available to all rate payers with a commercial rate demand of up to €50,000. The scheme provides for a 10% rebate on the 2025 demand. To qualify for the scheme all eligible rate payers must ensure that all rates payable on the property, including arrears from previous years have been discharged on demand or otherwise by an agreed payment plan. If the property qualifies for the incentive scheme then the rebate arising will be applied to the rate payer’s account on assessment of the status of the account at the end of the year

Section 12 of the Local Government Rates and Other Matters Act 2019 has legislated for the payment of interest on outstanding commercial rates.  This section of the legislation commenced on 1st January 2025.  Interest will then be levied at a daily rate of 0.0219 per cent on all unpaid 2025 rates and will be payable from 1st January 2026.

Tailte Éireann (formerly Valuation Office) is an independent Government agency under the aegis of the Department of Housing, Local Government and Heritage.

The core business of Tailte Éireann is to provide an accurate and up to date valuation of commercial and industrial property to both ratepayers and rating authorities.  

From 1st January 2024, newly valued commercial properties are liable to pay commercial rates from the effective date advised by Tailte Éireann.

For more information on Tailte Éireann, please visit their website at https://www.tailte.ie    

What can I do if I believe my Rateable Valuation is incorrect?

If you believe your Rateable Valuation is incorrect, you can submit a request for re-assessment to Táilte Éireann. An application for Revision may result in a valuation increasing, decreasing or staying the same.  All applications for a revision of valuation must be accompanied by a fee of €250.

For further information, please visit https://www.tailte.ie/ 

Tailte Éireann can be contacted:

Post: Ground Floor, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1

email valuationadmin@tailte.ie     

Phone: (01) 817 1000

A Vacancy Relief Application Form is available below and must be completed and submitted to your Revenue Collector for consideration for vacancy relief.

General Data Protection Regulations (GDPR) – Privacy Notice, Rates Office

Your information is collected to process monies due to Galway County Council in respect of rates. The legal basis is provided for under the Poor Relief (Ireland) Act 1838 – Local Government Reform Act 2014. The information may be shared with:

• Tailte Éireann – to facilitate the valuation of your rating.
• Relevant Bank – to facilitate a direct debit payment.
• Solicitors – legal requests re sale/debt recovery, etc.

Your information is retained for 7 years after you cease to be an occupier liable to pay rates, unless there are ongoing debt collection proceedings, in which case your information will be kept until the monies owing are paid.