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 |
| Norah McDonagh | 091 536424 | norah.mcdonagh@galwaycity.ie |
| Derek Healy | 091 536561 | derek.healy@galwaycity.ie |
Rates are based on two main elements:
Example of Calculation:
Rateable Valuation of property = €100
Annual Rate on Valuation for 2009 = 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.
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:
Rates are payable in advance in two parts:
By Direct Debit:
To set-up a direct debit you should
By Standing Order:
To set-up a standing order you should:
By Post:
By Telephone:
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.
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