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.
The levy is calculated by reference to
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 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:
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:
| Name | Phone Number | |
| Ruth McHugh | 091 536525 | ruth.mchugh@galwaycity.ie |
| Norah McDonagh | 091 536424 | norah.mcdonagh@galwaycity.ie |
| Derek Healy | 091 536561 | derek.healy@galwaycity.ie |
| Commercial Rates Office | (091) 536513 / 536822 |