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Commercial Rates

 

1. What are Commercial Rates? 

2. Why do we pay Rates? 

3. Commercial Rates Incentive Scheme

4. How do I apply?

5. How can I pay my rates?

6. Small Business Grant for Early Payment

7. What happens if I don't pay my rates?

8. Revaluation 2023

9. Contact a staff member

10. Frequently asked questions 

11. Forms and Links

 

  

What are Commercial Rates?

Commercial rates are a property tax on commercial properties which have been valued by the Commissioner of Valuation.  A rate demand is issued to all rate payers at the beginning of each year. The collection of rates on commercial and industrial properties is essential in maintaining a full range of council services.

 

 

Why do we pay Rates?

Commercial Rates are the financial contribution business owners and occupiers make to the upkeep and quality of life of the local community.

Income received from commercial rates contributes to a huge range of services such as:

  • Provision of Housing Supports

  • Maintenance of housing stock

  • Winter maintenance (road gritting programme)

  • Public lighting

  • Road and  footpath maintenance

  • Street Cleaning

  • Roads and Footpath Upkeep

  • Tourism Development and Promotion

  • Heritage & conservation activities

  • Operation of the Fire Service

  • Operation of Civil Defence

  • Parks and Open Spaces

  • Playground maintenance and development

  • Contributions to Leisure Centres

  • Environmental Protection

  • Waste Regulations, monitoring and enforcement

  • Library Services

  • Heritage ,Tourism, Public Amenities and the Arts

 

 

Commercial Rates Incentive Scheme 

Are you considering opening a new commercial business in 2024? If you open for business in a property that has been vacant for at least two years, within a town or village in Donegal, you may be eligible to receive a grant towards your annual Commercial Rates bill, subject to certain conditions and eligibility criteria.

 

Full details of the scheme and eligibility criteria can be found within the Guidance Document below‌. 

Commercial Rates Incentive Scheme- Guidance Document

Scéim Dreasachta Rátaí Tráchtála - Treoracha

 

 

How do I apply?

To apply please download a copy of the application form below.

Commercial Rates Incentive Scheme-Application Form

Foirm Iarratais Scéim Dreasachta Rátaí Tráchtála

 

Once completed please return the application form plus accompanying documentation to:

Income Collection Unit

Donegal County Council
County House
Lifford
Co. Donegal

F93 Y622

 

Alternatively please email the completed form to [email protected]

Further queries can be directed to the Council on 074 9153900 or via email [email protected]

 

 

How can I pay my rates?

Due to a recent change in legislation Commercial Rates are now payable as a single charge in full from January 1st 2024 annually. It is important to note however that to facilitate our rate payers payments can be made by way of monthly instalments over the year. Please contact a member of our team via the details below for further information.

 

Payment can be made by a number of methods as follows:

  • Direct Debit (monthly instalments to spread the payments over a number of months).  Please download the Direct Debit Form, complete and return to the address on the form.

  • Standing Order (to pay weekly, fortnightly or monthly).  This must be set up at your bank and you will need our bank account details which are given below.

  • Electronic Fund Transfer from your bank account.  Please quote your customer account number when making payments by this method.

  • Credit or Debit card by ringing 074 9153900 during office hours and quoting your customer account number.

  • By Set Off (Under Section 58 of the Local Government Act 1941) (A payment due to you from the Council can be offset against your rates bill).

  • In person at any of the Public Service Centres and our Buncrana office during office hours. (Mon-Thurs – 9.00am – 4.30pm. Fri – 9am – 4.00pm – Lunch 12.30pm – 1.00pm).

 

Our Bank Account Details

AIB - Sort Code: 93-73-04

IBAN No.  IE35 AIBK 937304 4000 9074

BIC No.     AIBK IE 2D

 

Please quote your customer number when making payment by Electronic Fund Transfer. This is a six-digit number beginning with the digit 4

 

 

Small Business Grant for Early Payment

The Scheme gives a grant of up to 7.5% of the annual rates demand (excluding arrears), subject to a maximum annual grant of €375 and subject to certain terms and conditions being met.   The grant is applied as a credit at the end of the year.  To qualify for the Small Business Grant, the following main terms and conditions apply:

  • All rates is respect of the current year must be paid in full and there must be no arrears on the account by the deadline of 31st October 2024.

  • The grant is applied to the rate account at the end of the financial year which will result on a credit on the customer account.

 

 

What happens if I don’t pay my rates?

  • Donegal County Council are obliged by law to levy and collect Commercial Rates. Unpaid rates have a serious effect on our ability to deliver essential services. Legal enforcement will be pursued where necessary.

  • However, the Council very much aware of the difficulties facing businesses and in every way tries to encourage and support industry and commerce. We would urge any business that may have queries regarding their account to contact the relevant staff member whose name and contact number is on the bottom of their rate demand or by using the details listed below.

  • Interest charges will now fall due on any unpaid rates balances at year end. This will be effective from January 2025.

 

 

Revaluation 2023

On 2nd September 2022, the Commissioner of Valuation, with the consent of the Minister for Housing, Local Government and Heritage, revoked existing Valuation Orders for the revaluation of commercial and industrial properties in Clare, Donegal, Dún Laoghaire-Rathdown, Galway, Kerry and Mayo County Council and Galway City Council Rating Authority areas.

 

Following the completion of a statutory consultation process between the Commissioner of Valuation, the Minister for Housing, Local Government and Heritage and the relevant Local Authorities, the Commissioner has made new valuation orders for these rating authority areas.

 

National Revaluation Programme Leaflet (English)

National Revaluation Programme Leaflet (Irish)

 

Click here to view a copy of the valuation orders.

 

Revaluation 2023 Proposed Valuation Certificates 

 

Tailte Éireann (formerly known as The Valuation Office) issued Final Valuation Certificates from 15th September 2023 to Ratepayers in Donegal. 

 

Please be aware that the Proposed Valuation (Net Annual Value) on the Proposed Valuation Certificate you have received is not your rates liability.

 

The commercial rates payable in any year is calculated by multiplying the valuation of the property which is set by the Tailte Éireann, by the Annual Rate on Valuation (ARV) which was set Donegal County Council at their annual budget meeting on December 6th 2023. The rate is 0.232 which is unchanged from the indicative rate advised on your Proposed Valuation Certificate.

 

Click here to use the online Rates Estimate calculator provided by Tailte Éireann: https://www.valoff.ie/en/revaluation/rates-calculator/

  

Further Ratepayer support in relation to ‘Reval 2023’  is available at:

 

Email: [email protected]

Phone: 01 584 6753

Website: www.valoff.ie

 

Frequently Asked Questions

 

The Valuation Office has a useful list of Frequently asked questions.

  

Contact a Staff Member

If you wish to enter into a payment plan, have difficulty in making payments or have any queries in relation to your rate account, please contact our staff who will be happy to assist you.

 

Donegal Municipal District

Ann Crawford -  (087 7623095)  - [email protected]

Mairead Devine  - (087 3485765) - [email protected]

 

Glenties Municipal District

Miriam Bonar  -   (087 3662219)  -  [email protected]

 

Letterkenny Municipal District

Lorraine Bonner  -  (087 2041529)  -  [email protected]

Mairead Shields   -  (087 6222084)  -  [email protected]

 

Stranorlar Municipal District   

Breda McGonigle – (087 7644749) - [email protected]

Margaret Campbell – (087 6925349) – [email protected] 

 

Inishowen Municipal District                                    

Paula McCann  -   (087 0574596)  - [email protected]

Marie Deeney  -  (087 3172688)  -  [email protected]

 

 

Frequently Asked Questions

 

What are Commercial Rates?

Commercial rates are a property tax on commercial properties. Rates are payable on commercial properties which have been valued by the Commissioner of Valuations.  A rate demand is issued to all rate payers at the beginning of each year.

 

What is a Property Entry Levy (PEL) invoice?

If a valuation of a new property is carried out during the year, you may receive a Property Entry Levy (PEL) demand instead of a rates demand.  In the following year, you will receive your rate demand.  

 

How is my Commercial Rates bill calculated?

Your rates are calculated by multiplying the annual rate on valuation by what is known as the rateable valuation on your property.  The rateable valuation of your property is determined by the Valuation Office and this information is provided on your rate bill. 

 

Your rates can be calculated by reference to this simple example:

Valuation of property:                             €25,000

Annual Rate on Valuation (2024):            €0.232

Rates payable:                                      €5,800

 

What if I cease occupying a property or I sell the property?

Under Section 32 of the Local Government Reform Act, there is a legal obligation on a property owner, or their agent, to notify Donegal County Council where an interest in a rateable property is transferred or sold.  The person transferring the property, either the owner or occupier, must pay all rates that are due at the time of the transfer/sale.  If you fail to notify Donegal County Council of a change in interest within 14 days of the transfer date, this may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding rates (up to a maximum of 2 years liability). 

 

Do I still pay rates if my property is vacant?

If a property is not occupied and available for lease or rent, you must send the Council photographs of the property (internal and external) as evidence that the property is unoccupied and vacant.   Evidence that the property is available for lease must be provided in the form of an advert in a newspaper, a letter from an estate agent or a photograph of the property showing a for lease/rent sign on the property. 

 

Do I pay rates if my property is under renovations/closed for repairs?

If a property is under renovations or closed for repairs, you should contact us in order that we can carry out an inspection.  Rates are not payable for the period that the property is under renovations, subject to verification that this is the case. 

 

What happens if there is a structural change to my property? 

A revision of the valuation on a property can only be sought in the event of a material change having taken place since the last valuation.  This can be as a result of renovation/extension works or whenever the property has reverted to domestic or agricultural use. An application form to seek a revision is available from here and should be returned to the Commissioner of Valuations, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1 with the appropriate fee.

 

 

Forms and Links

www.valoff.ie (The Valuation Office carry out valuations on commercial properties)

www.localenterprise.ie/donegal (The Donegal Local Enterprise Office offers a range of services to businesses in Donegal).

Direct Debit Form (please complete and return to Donegal County Council).

Request for a revaluation due to a material change – please download Application Form‌ and ‌Section 32 Form – to notify Donegal County Council when you cease to occupy a property or you sell the property.

Commercial Rates Incentive Scheme - Guidance Document

Scéim Dreasachta Rátaí Tráchtála - Treoracha

Commercial Rates Incentive Scheme - Application Form

Foirm Iarratais Scéim Dreasachta Rátaí Tráchtála

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