What is the Entry Year Property Levy
The Entry Year Property Levy is a charge Galway City Council will apply to all newly erected or newly constructed commercial/industrial properties, prior to charging for commercial rates.
It was been introduced under the Local Government (Business Improvement Districts) Act 2006, which came into force on 25th December 2006.
Section 7 of the act provides for entry year property levies on newly erected or newly constructed properties once their valuations are placed on the valuation list.
How is the levy Calculated?
The levy is calculated by reference to
The rateable valuation (R.V.) of the property as determined by the Valuation Office.
The annual rate on valuation as set by Galway City Council, currently €65.46.
The number of days the property is on the valuation list, i.e. from the effective valuation date to the end of the year.
Formula: Annual Rate X R.V. ÷ 365 X No of days on valuation list to year end
Who is liable for the charge and when does it become payable?
The person in occupation of the property on the entry date on the valuation list, or if the property is unoccupied on the entry date, the person who owns the property becomes liable to pay the levy.
The charge is payable in full 14 days after the date the invoice is issued.
If the property is unoccupied, is the charge still payable?
If the property is unoccupied on the date of entry on the valuation list, 50% of the charge is payable by the owner. In order to qualify for this reduced rate, evidence must be provided to prove that:
The owner was not occupying the property on the entry date.
No other person was entitled to occupy.
Efforts were being made to let the property.
Please complete application form for a reduction of Property Entry Levy and return to the Commercial Rates Department for processing. (Link to Form -English & Irish Version)
Will the levy be recalculated if the rateable valuation for the property is amended on appeal?
Yes, the account will be recalculated using the amended rateable valuation for the property from the effective date.
Where there has been an overpayment on the customers account, as a result of the initial assessment, the customer will be refunded the amount of the overpayment.
In the case of an underpayment, the customer is liable for the balance owing.
Information on the Local Government (Business Improvement Districts) Act 2006 can be accessed through the website http://www.orieachtas.ie/
Payment can be made by any of the following methods:
Cheque, Money Order or Bankers Draft payable to Galway City Council.
Credit Card/Laser Card.
Electronic Funds Transfer (EFT) - Please note the following bank details if making payments. The Account No should be used as the reference.
Bank: Bank of Ireland, Eyre Square, Galway Account Name: Galway City Council Account No: 12911047 Sort Code: 90-38-16 IBAN: IE22 BOFI 9038 1612 9110 47 BIC: BOFIIE2D
For further information, please contact one of the following:
Name Phone Number Claire Brogan 091 536525 Claire.Brogan@galwaycity.ie Marion Hardiman 091 536561 Marion.Hardiman@galwaycity.ie Cliona Clancy 091 536533 Cliona.Clancy@galwaycity.ie Commercial Rates Office (091) 536513 Ann.Cannon@galwaycity.ie
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