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Commercial Rates
All fixed properties have a rateable valuation but Rates are payable only on commercial properties. Rates are a tax levied on commercial properties and are not a charge for a specific service. Income generated from Commercial Rates is used for the provision of a wide range of general services within the City area. Residential properties are exempt from Commercial Rates. Commercial rates are payable on a diverse range of commercial properties such as factories, offices, shops, restaurants, advertising stations, Banks and ATM’s. Galway City Council employs three Staff Officers who are responsible for collecting Commercial Rates within the Galway City area.
The Staff Officers can be contacted as follows:
Name |
Phone No |
|
| Ruth McHugh | 091 536525 | rmchugh@galwaycity.ie |
| Derek Healy | 091 536561 | derek.healy@galwaycity.ie |
| John Waters | 091 536533 | john.waters@galwaycity.ie |
How are Rates Calculated?
Rates are based on two main elements:
- Rateable Valuation of a property as determined by the Commissioner of Valuation, who is independent of all Local Authorities
- Annual Rate on Valuation as adopted annually by Galway City Council at the Annual Budget meeting
The Valuation of any property is multiplied by the Annual Rate on Valuation. The Annual Rate on Valuation (ARV) for 2010 as set out by Galway City Council is €66.12.
Example of Calculation:
Rateable Valuation of property = €100
Annual Rate on Valuation for 2010 = 66.12
Rates due for 2009: €100 x 66.12 = €6,612
The most recent legislation governing this area is the Valuation Act 2001. This Act was designed to simplify, modernise and make clearer the Valuation System.
Paying Rates
The person liable for payment of commercial rates is the person in occupation of a rateable property at the date of making the rate. If the property is vacant, the owner of the property becomes liable. It should be noted that where the person who had liability for commercial rates defaults payment, a subsequent occupier can become liable for two years commercial rates arrears owed by the previous occupier of a rateable property. New occupiers of rateable properties should ensure that all commercial rates are paid up to date, including arrears, prior to purchasing or renting a property.
Commercial Rates Refund
In cases where the property has been:
- Vacant for letting or
- Undergoing refurbishment work on the date the rate was made
and rates have been paid in full, then a refund may be granted to the owner of the property.
Rates are payable in advance in two parts:
- The First on receipt of the Rate Demand
- The Second on July 1st each year
Payment Options
By Direct Debit:
To set-up a direct debit you should
- Download the Direct Debit Form
- Return the completed and signed form to the Commercial Rates Department
By Standing Order:
To set-up a standing order you should:
- Download the Standing Order Form
- Send the completed and signed form to the relevant Staff Officer who will forward it to the Bank.
By Post:
- State your name and name and address of the Property Account Number to which the rate applies
- Payment is accepted by cheque, Money Order or Bankers Draft made payable to Galway City Council
- Send to: Commercial Rates Dept, Galway City Council, City Hall, College Road, Galway.
By Telephone:
- Credit and Laser Card accepted
- Phone individual Staff Officer
By Person:
Call into the Payments Section in City Hall.
Where the Staff Officer is unable to obtain payment in the normal way, legal proceedings may be taken to recover the outstanding amount. Instalment Orders and Committal Orders may be sought, or a Judgement Mortgage obtained and registered against the property.
Can I query my Rates
General Queries may be made to the Staff Officers at the contact details above.
Valuation Queries may be made to:
The Commissioner of Valuation,
Valuation Office Ireland,
Irish Life Centre,
Abbey Street Lower,
Dublin 1.
Tel: 01 8171000
Fax: 01 8171180
Lo Call: 1890 304 444
Web: www.valoff.ie