Rates: Billings and Collection

• Frequently Asked Questions on Rates

 

 The Function of the Rates Section:

 

• Rate Book and Making of the Rate

   

• Rate collection

   

• Revision of valuation

  Rate Book and Making of the Rate

The Rate Book is produced by local authorities annually, setting out each heridatement, it’s Rateable Valuation, and details of the Rates due by persons liable for Commercial Rates.  Commerical Rates are calculated by multiplying the Rateable Valuation of a property by the Annual Rate on Valuation.  The Annual Rate on Valuation is adopted annually by the Members of Limerick City Council at the Budget meeting.  This is known as the making of the Rate.  Limerick City Council’s Annual Rate on Valuation for 2010 is €76.4576. 

 

 

Rate Collection

Rates are payable in two moieties, the first on issue of the demand (usually late January or early February), and the second on 1st July.  Revenue Collectors have responsibility for the collection of rates (and other income sources) in Limerick City Council.  Payment of rates may be made in the form of cash, cheque, postal order, credit card, or by standing order, direct debit or electronic transfer.  Download Direct Debit Form (73 Kb).  Cheques and postal orders should be made payable to Limerick City Council.  Payments can be made by post or in the Cash Office, Ground Floor, City Hall.  Where the collector is unable to obtain payment in the normal way, legal proceedings may be taken to recover the outstanding amount with costs.  The Revenue Collector also has the power to seize goods to cover the value of the amount outstanding.  The Local Authority can offset any monies due to a ratepayer against rates due.

Revenue Collectors Contact Information:

Rosemary Fitzgerald	061 407102	rdowling@limerickcity.ie
Jim McNamara	061 407267	jmcnamara@limerickcity.ie
Pat Skehan	061 407362	pskehan@limerickcity.ie
Rob Wallace	061 407103	rwallace@limerickcity.ie
John Kennedy	061 407219	jkennedy@limerickcity.ie

 

 

Revision of Valuation

Rateable valuations are fixed and altered by the Commissioner of Valuation, and not by Limerick City Council.  The rateable valuation is used by Limerick City Council to determine the commercial rates payable by each ratepayer. The most recent legislation governing this area is the Valuation Act 2001.  A ratepayer or the Local Authority can seek to have the valuation on a property revised (usually after a material change has occurred). 

To request a revision of valuation:  

Application to the Commissioner of Valuation for Revision of Valuation (93 Kb)
This completed application form and a fee of €250 to should be sent to:

Valuation Office

Irish Life Centre

Abbey Street

Lower

Dublin 1

Telephone: 01 8171000

www.valoff.ie

 

For further information on Appeals and Tribunal Appeals:

Appeals & Tribunal Appeals

Floor 1

Ormond House

Ormond Quay Upper

Dublin 7

Telephone: 01 8728177

www.valuation-trib.ie