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.
Each property has a Rateable Valuation which is assessed by Tailte Éireann (https://www.tailte.ie/), which is a new body formed from the merger of Valuation Office, Property Registration Authority and OSi as of 1st March 2023.
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 ARV for 2023 is 77.59
The rate bill is calculated by multiplying the Rateable Valuation by the Annual Rate on Valuation.
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 Tailte Éireann (https://www.tailte.ie/). The fee for this is €250 per account.
Full details are available from Tailte Éireann by e-mail: firstname.lastname@example.org.
Please note the above bank account details are for Rates Payments Only. Please Reference your Rate account number on the Payment advice.
Section 32 of the Act places:
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.
You can contact the Rates Office, Cork City Council, City Hall, Cork or alternatively you can e-mail: email@example.com
The full text of the Local Government Reform Act 2014 can be accessed at: www.oireachtas.ie
Notice is hereby given that the Municipal Rate has been duly made on the property Rateable thereto in the above-named City of Cork.
The Annual Rate on Valuation for the service of the financial year ending on 31st day of December, 2023 is 77.59.
The Rate Books are now in my custody and may be inspected by any person affected thereby at the Office of the Collector of Municipal Rate, City Hall, Cork between the hours of 10.00 a.m. and 4.00 p.m. exclusive of Saturdays, Sundays and Bank Holidays. The said rate will be payable from and after the publication of this notice.
Under Section 7 (1) of the Local Government (Financial Provisions) Act, 1978, any person who is aggrieved at the failure of a rating authority to make them an allowance under that Act or who believes that they are entitled to a different allowance to that made to them may, within two months of the date of the making of the rate, request the rating authority in writing to grant the appropriate allowance. In case the request is not complied with within 28 days the person may, within four months of the date of the making of the rate, apply to the District Court to have the appropriate allowance made.
The above rate was made on the 28th February 2023. Any request in respect of this rate under Section 7 (1) of the Local Government (Financial Provisions) Act, 1978, must therefore be made to Cork City Council not later than the 28th April 2023. Any application to the District Court under the same provision must be made not later than the 28th June, 2023.
Dated this 28th day of February, 2023.
HEAD OF FINANCE
NOTICE IS HEREBY GIVEN that the Cork City Council are about to make a Municipal Rate on the property rateable thereto in the City of Cork.
The annual Rate on Valuation for the service of the local financial year ending 31st December 2023 is 77.59.
The Rate Books are deposited for the inspection of any Ratepayer in the offices of the Collector of Municipal Rate, City Hall, Cork, and will be there open for such inspection between the hours of 10.00 a.m. and 4.00 p.m. during the 14 days next following the date hereof.
An appointment is required to inspect the Rate Books.
To make an appointment please telephone 021 492 4484.
Dated this 4th day of February, 2023.
HEAD OF FINANCE,
Cork City Council,