Rates

Rates are payable on commercial/industrial properties and are payable in two equal installments the first when the bill is issued (early February) and the second on July 1st.

Rates are payable on a diverse range of commercial properties such as factories, offices, shops, restaurants and include billboards, ATM’s and even bus-stops. Residential properties and farms are now exempt from Rates.

The most recent legislation governing this area is the Valuation Act 2001 this Act was designed to simplyfy, modernise and make clearer the Valuation Sytem.

In 2007 the Rates Section collected in the region of €56.5 million.

Contact Details:

Rates Office,
Cork City Council, 
City Hall,
Cork.

021 4924484

Payment Methods and Opening Hours

Rates can be paid using the Giro attached to the bills, this can be brought to any bank branch and payment made. The Bank Giro form contains all the customer account information.

Cash/Cheque/Postal Order payments can be paid directly to the Cash Office, City Hall.

The Rates Section will also accept payment by Standing Order, exisitng customers who pay using this method are issued a Standing Form with their bill. Customers who wish to start paying using this method should first contact the Rates Office to confirm the amount to be paid and to get the Standing Order Form.

Our Direct Debit payment facility is proving to be an increasingly popular method of payment and forms are available on requests.

Our Cash Office is open from 9.00am to 4.00pm Monday to Friday. The Rates Office is open for Queries from 9.00am to 5.00pm Monday to Friday.

Calculating the Rate

Rates are set each year following the consideration of the City Council's Budget. First the Annual Rate on Valuation (ARV) is set. The ARV is determined by the elected council members based on the estimated deficit between council income and council expenditure for the forthcoming year. The ARV for 2007 was set at 70.75 and ARV for 2008 is set at 73.28.

Each property has a rateable valuation that is set by the Valuation Office in Dublin. The Rateable Valuation for a property is set by reference to the open market annual rental value of that property. The Rate is determined on a given property when the ARV is multiplied by the rateable valuation for that property.

Rates Appeals

The Rateable Valuation on a property can be appealed. A simple written request on a prescribed form with a fee of €250 can be sent directly to the Valuation Office in Dublin. Completed forms should be sent to Valuation Office Ireland, Irish Life Centre, Abbey St Lower, Dublin 1.

A further appeal can also be made to an Independent Valuation Tribunal and there is a further right to appeal via the High Court and ultimately the Supreme Court.

Rates Refunds

In cases where property has been vacant or undergoing refurbishment work and rates have been paid then a refund may be granted to the owner of the property.

The Application for Vacancy Refund Form contains all the information on how to qualify for a refund and the documentation needed to accompany the Application

Forms

These forms are available in pdf format.

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