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.

Extension of Commercial Rates Waiver to Second Quarter 2021

An extension of the Q1 2021 waiver for a further period of three months has been agreed by Government. The terms and conditions relating to eligibility for the extended waiver remain the same as those in Q1. The extended waiver will take the form of a credit in lieu of rates

Notice regarding Rate Bills for 2021 and Covid19 Rates Waiver.

Cork City Council will issue Rate Bills for 2021 commencing in March 2021.

A Covid19 Waiver has been announced for Quarter 1 2021 for Rate Payers in Qualifying categories. The waiver will take the form of a credit in lieu of rates.

The Rate Bills will issue as normal and WILL NOT Include the recently announced Covid19 Rates Waiver.

Rate Payers that are deemed eligible for the waiver will get a statement showing their reduced liability in April/May 2021.

Rate Payers that are deemed not to qualify for the Waiver will receive notification of same and details of Cork City Council’s appeals process.

Rates Account holders who appealed successfully will be issued a statement showing their Rates liability in April/May 2021.

Eligible and Excluded Categories for the Covid19 Rates Waiver are listed below.

Eligible Categories

The broad categories of businesses the credit in lieu of rates applies to are as follows:

Hospitality

Leisure

Miscellaneous Entertainment

Non Essential Retail (Shops and Warehouse);

Airports

Essential Retail (excluding Large Supermarkets, greater than 500M2);

Health

Service Stations

Personal Care

Childcare

Excluded Categories

The broad categories of businesses the credit in lieu of rates does not apply to are as follows

Public Service

Vacant Properties

Global Utility Networks on the Central Valuation List;

Properties in the “Office” Valuation Category;

Properties in the “Industrial Uses” Valuation Category;

Properties in the “Miscellaneous” Valuation Category;

Properties in the “Minerals” Valuation Category;

Properties in the “Utility” Valuation Category;

Supermarkets greater than 500M2

Properties with the valuation category of “Department Store” but which are occupied either partially or wholly by a supermarket which sells food and/or groceries;

Banks, Building Societies and Credit Unions;

Pharmaceutical manufacturing;

Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contract between the occupier or service provider and the State.

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. ARV for 2018 is 74.98.

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: info@valoff.ie

GDPR

Cork City Council works closely with the Valuation Office in Dublin. Information is shared between the two organisations under a Data Sharing Agreement.
This information is shared for Rating purposes only.
The Data Sharing Agreement complies with the GDPR regulations.

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.I.B Bank, 66 South Mall. Bank Account Number: 80916188, Sort Code: 93-41-78, IBAN: IE11 AIBK 9341 7880 9161 88, BIC: AIB KIE 2D

Please note the above bank account details are for Rates Payments Only. Please Reference your Rate account number on the Payment advice.

Local Government Reform Act 2014

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.
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 

Notice of Rate Having Been Made

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, 2021 is 74.75.       

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 9.00 a.m. and 5.00 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 27th February 2021. 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 27th April 2021. Any application to the District Court under the same provision must be made not later than the 27th June, 2021.

Dated this 27th day of February, 2021.

JOHN HALLAHAN

CHIEF FINANCIAL OFFICER

CITY HALL,

CORK.

Contact Us

Rates Office 
Cork City Council, 
City Hall, 
Cork .

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