Rates are an annual charge levied by a local authority on the occupation of business properties in its area. The amount of rates levied on a property is based on the valuation of that property, as assessed by the Valuation Office, multiplied by an Annual Rate of Valuation (ARV) set each year by the local authority.
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 rates contributes to a huge range of services such as:
Roads and Footpath Upkeep
Parks and Open Spaces
Water Supply & Sewerage
Heritage, Tourism, Public Amenities and the Arts
Community Supports and initiatives
Therefore, unpaid rates have a serious effect on Fingal County Council’s ability to deliver essential services to the community
Following the consideration of the Annual Budget each year, the elected members determine the Annual Rate on Valuation for the following year. The Annual Rate on Valuation is the product obtained when the total shortfall in Council income is divided by the cumulative total of all valuations of rateable premises in the county. The shortfall between the cost of providing all services and the income from all other sources including Government funding is recouped through the collection of Rates.
your Valuation Certificate or on your annual rate demand. The ARV will be set by the elected members of Fingal County Council annually, at the Budget meeting, usually in November.
Your rates are calculated by multiplying the Annual Rate on Valuation, as determined by the County Council, by the valuation on your property, as determined by the Commissioner of Valuation. Your rates can be calculated by reference to this simple example:
Example of Rates Calculation: If a property has a NAV of €5,000 and FCC have an ARV of €0.225 then the annual rates due on that property is €1,125 (NAV multiplied by ARV).
In general, you must pay commercial rates if you occupy a non-domestic property on the date that FCC formally makes the rate, usually in January
Legal proceedings will be initiated for collection of the debt.
Duty on owners/ratepayers in relation to a transfer of liability for rates - Section 32 of the Local Government Act 2014 places the following obligations on property owners or their agents:
They must notify the Local Authority where an interest in a rateable property is transferred and as a consequence of this the person liable for the payment of rates has changed
The person transferring the property, either the owner or occupier, must discharge all rates for which he/she is liable at the date of transfer.
Failure to notify Fingal County Council of a change in interest within 14 days of the transfer date, 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 liabilities (up to a maximum of 2 years’ liability).
In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner). However, a vacant property may qualify for exemption from rates if the following conditions are met at the making of the rate;
The bonafide inability of the landlord to obtain a suitable tenant at a reasonable rent
The execution of repairs/alterations
Declaration and submission of supporting evidence confirming the fulfilment of either of the above conditions.
A Commercial Rates Vacancy form must be completed and returned annually for vacant properties.
You must complete and submit a Section 32 Form to the Rates Office within 14 days from the date of the transaction. You will be liable for any commercial rates owed on the property up to the date of sale.
If you are buying a property, it is advisable to check that all rates liabilities are paid up to date on the property. If they are not, they may remain a charge on the property.
This depends on whether the property is a new or existing premises. A new commercial premises will need to be valued by the Valuation Office/Commissioner of Valuation, which will involve a visit from one of their valuers. You will receive advance notification of the scheduled visit. If you are taking over an existing commercial premises, then, unless you substantially alter the premises, you will become liable for the existing rates applicable to that property.
The valuation of a property is determined by the Commissioner of Valuation, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1. No alteration can be made to the rates assessment of a ratepayer until such time as the valuation of a property is amended by the Commissioner of Valuation.
When the valuation office value the property, a draft certificate will be issued directly to the occupier /owner. If Rate Payers are not happy with the valuation as determined on the draft certificate, it is critical the occupier/owner make their views known to the Valuation Office at this stage, at no cost. A ratepayer or the Local Authority can seek to have the valuation on a property revised. The completed form should be submitted to the Valuation Office and accompanied with payment of the prescribed fee . An officer from the Valuation Office may call in due course to the property, in order to conduct a revision of the valuation. Further details are available on www.valoff.ie
It is important to note that the revision of a valuation of a property can only be sought in the event of a material change having taken place since the last valuation. The main criteria for satisfying the Material Change of Circumstances (MCC) rule are as follows:
An existing property which is divided into 2 or more separate properties
Two or more existing properties which are amalgamated into a single property
An existing property whose value is changed by virtue of structural alterations (including damage by fire or other physical cause). This refers to a situation where an existing property undergoes structural alterations which affect the value of the property. This usually refers to extensions or other situations where the physical size or nature of the property is significantly changed (either made larger or smaller).
Rates remain legally payable while an appeal is being considered.
Yes. If a payment is due to a person or company and rates are due by the same person or company, the payment may be offset against the rates due.
Following a new/revised valuation on a property, the owner/occupier and Fingal Co. Council are informed of the outcome, by the Valuation Office. The owner/occupier can appeal the decision to the Valuation Tribunal within 28 days from the issue of notification, for a prescribed fee, with a further right to appeal, in certain circumstances, via the High Court and ultimately the Supreme Court.
A list of properties exempt from commercial rates are clearly outlined in Schedule 4 of the Valuation Act, 2001.
The entry year property levy is a charge which the local authority applies to all newly erected or newly constructed properties pending the levying of commercial rates. It was introduced in 2007 under the Local Government (Business Improvement Districts) Act 2006. Commercial Rates will not be charged on any particular building for the same period. The levy will apply from the date of assessment of the Rateable Valuation of the property until the end of that year. Commercial rates will be charged from the start of the next year. The calculation/liability is similar to that of Commercial Rates.
LPT is an annual tax charged on all residential properties in the State that came into effect in 2013. A half-year payment was due in 2013, with a full-year payment thereafter. The LPT is collected by the Revenue Commissioners.
The elected members of a local authority may pass a resolution at a full Council meeting to vary the basic rate of the LPT within its own area by a maximum of 15% (either increase or decrease).
This money contributes towards the cost of providing the full range of local council services including libraries, public lighting, road maintenance, housing services, fire services, supporting community initiatives, beach management and tourism development initiatives.
If the rate is reduced and if funding is not available to replace this reduction, then a reduced level of income available to the council will limit the range and extent of services and supports that can be provided. If the rate is increased, then an increased level of income available to the council will increase the capacity to deliver services and supports.
This decision is made at a council meeting before 30 September each year.
Yes Fingal County Council advertise a public consultation process in July each year and submissions can be made up to 12 noon on the last Friday in August. Postal address and email address are included in the advertisement.
The elected members of Fingal County Council will consider the feedback received from this public consultation as part of the decision-making process. The chief executive will provide a summary of the written submissions received in a report to the elected members.
In making their decision on whether or not to vary the rate, the elected members will consider the following:
Estimated income and expenditure for the council for the following year
Financial position of Fingal County Council at present
Estimated financial effect of the varied rate for the following year
Feedback from the public consultation
The NPPR charge is an annual charge of €200 introduced by the Local Government (Charges) Act 2009 in respect of all residential property not used as the owner’s sole or main residence.
Essentially, a non principal private residence is any dwelling which is not used by its owner as his or her sole or main residence.
The charge only applies to properties situated in Ireland.
The main types of residential properties that are liable for the charge are, private rented properties; vacant properties (except new but unsold residences, which have never been used as a dwelling and are part of a trading stock of a business) and holiday homes.
Yes. The charge is payable in respect of each unit of accommodation. Where a building is divided into flats or bedsits, the charge applies to each flat or bedsit e.g. if the dwelling is divided into four bedsits a charge of €200 x 4 = €800 would apply.
Yes, the charge is €200 for the house.
A mobile home is not liable for the non principal private residence charge.
Fingal County Council advertises all tenders with a value of €25,000 - €221,000 (for goods and services) or €50,000 – €5.5 million (for works) on www.etenders.gov.ie. If the value of the contract is in excess of €221,000 (for goods and services ) or €5.5 million (for works) the tender is advertised in the Official Journal of the European Union (OJEU) via eTenders. Tenders are advertised weekly in the local papers. In certain cases, Fingal County Council uses national frameworks which are run by the Office of Government Procurement (OGP) and SupplyGov.
On the eTenders’ home page – www.etenders.gov.ie click on ‘Supplier Company Registation’ on the left hand side of the page and follow the instructions. There is a supplier guide available on the home page or eTenders can be contacted by e-mail at [email protected] or by phone on 021 2439 277. The Fingal Local Enterprise Office (LEO) which is located in the council building at Swords, Fingal offer support with tendering information and mentoring.
SupplyGov is a web portal which facilitates local authorities, including Fingal County Council, to run mini-competitions from central frameworks that have previously been advertised on eTenders. It primarily deals with categories relating to plant hire and minor building & civil works. Suppliers can register at www.supplygov.ie and complete the necessary documentation. However, you cannot join an existing framework until it is re-advertised on eTenders. If you need assistance in registering as a supplier with SupplyGov, you can phone their helpdesk team on 076 106 4020 or email [email protected] .