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 2012 is €74.9342.

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:

Aoife Madden  
Tel: +353 61 407356
Email: amadden@limerickcity.ie

Pat Skehan
Tel: +353 61 407362
Email: pskehan@limerickcity.ie

Rob Wallace
Tel: +353 61 407103
Email: rwallace@limerickcity.ie

John Kennedy
Tel: +353 61 407219
Email: 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

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

Limerick City and County Commercial Property Revaluation
Valuation Orders, which set in train the process for the revaluation of all commercial and industrial property in the Limerick City Council and Limerick County Council rating authority areas, was signed Thursday 29th March 2012 by Dermot Quigley, who is Commissioner of Valuation. (Valuation Order attached) There are approximately 9,083 commercial and industrial ratepayers in these areas.

This is part of the national programme to revalue all commercial and industrial property in Ireland, which began in the South Dublin County Council area and continued subsequently in the Fingal and Dún Laoghaire-Rathdown County Council areas and is currently being carried out in the Dublin City Council area.

The signing of the orders follows the completion of the statutory consultation process which requires consultation with the local authorities and the Minister for the Environment, Community and Local Government.

The purpose of revaluation is to bring more equity, fairness and transparency into the local authority rating system. Following revaluation there will be a much closer and uniform relationship between the current annual rental values of properties –which have shifted significantly in recent times - and their commercial rates liability. (For more details see Revaluation Pamphlet attached)

As part of the revaluation process the Valuation Office has issued revaluation information forms to the ratepayers of Limerick City and County Council areas. Under the 2001 valuation act ratepayers are legally obliged to complete and return these forms. The new valuation list for the Limerick areas will be published in 2014.

For more information on the Revaluation of Limerick City Contact

Valuation Office
Irish Life Centre
Abbey Street
Lower
Dublin 1
Telephone: 01 8171000
www.valoff.ie

See attached Pamphlet from the Revaluation Office: Valuation Office Revaluation Explanatory Guide (1,073 Kb)

Last update:19/11/2012

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