Services » Finance

Rates

Who pays?

Occupiers of all commercial properties/installations are liable for payments of rates. Rates are also payable on vacant properties. In these cases the owner/leaseholder is liable. A refund of up to 50% of rates paid on vacant properties may be made if certain conditions are met.

Rates on vacant premises Explanatory Leaflet (link)

Application for Vacancy Refund Form (link)

Calculating the Rate:

Each property has a Rateable Valuation which is assessed by the Valuation Office in Dublin. This valuation remains unchanged unless there is a material change in circumstances.

The elected council members set an Annual Rate on Valuation at their budget meeting each year.

The rate bill is calculated by multiplying the Rateable Valuation by the Annual Rate on Valuation.

Valuation Appeals:

If you feel that there has been a material change in circumstances which would result in a revision of your rateable valuation you may apply to the Valuation Office in Dublin. The fee for this is €250 per account.

Full details are available from the valuation office by e-mail on mailto:valoff.ie.

Application for Revision of Valuation (link)

Payment Methods:

  • Cash/Cheque/Postal Order payable to Cork City Council at Cash Office, City Hall.
  • Standing Order: Contact Rates Office to set up payment.
  • Direct Debit: Contact Rates Office to set up payment.
  • E.F.T. Our Bank Details are A/c No. 80916188 Sort Code: 93-41-78

You must also quote your own rate number.

Local Government Reform Act 2014

The Local Government Reform Act 2014 provides for a wide range of reforms to local authority functions, structures and funding, and includes a number of changes in respect of commercial rates.

New duty on owners/ratepayers in relation to a transfer of property

Section 32 of the Act places:-

  • An obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.
  • 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 Cork City 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).

                           This obligation came into effect on 1st July 2014.

  • A downloadable notification form is available below and at Finance Forms.
  • You can contact the Rates Office, Cork City Council, City Hall, Cork or alternatively you can e-mail: rates@corkcity.ie
  • The full text of the Local Government Reform Act 2014 can be accessed at: www.oireachtas.ie  

Contact Us: 

Rates Office
Cork City Council,
City Hall,
Cork .

Phone: 021-4924484
Fax: 021-4924639
E-Mail: rates@corkcity.ie

Application for Vacancy Refund Form(19KB)

Application for Revision of Valuation(565KB)

Rates on vacant premises Explanatory Leaflet(24KB)

Notification re Transfer of Property(795KB)