Commercial Rates and Change of Ownership, Vacating, Opening or Closing Business Premises

Commercial Rates and Change of Ownership, Vacating, Opening or Closing Business Premises

New Business Premises, Closing a Business or Change in Circumstances of a Premises

Rates for New Business Premises

Commercial Properties are listed by your local Authority.  The listing will then go the Valuation Office (details below).  A Valuation Officer will visit your premises to value the property. The valuation depends on factors such as the business location, square footage, and the nature of the business.  If you have any queries in relation to your valuation, please contact:

Tailte Eireann
Valuation Office 
Chancery Street
Dubliin 7
Tel: +353 1 817 1000
Fax: +353 1 817 1180
Email: info@tailte.ie ; valuations@tailte.ie
Website: www.tailte.ie

The Valuation officer informs your Local Authority of the valuation of your property. Your Local Authority then calculates your rates using the current years Annual Rate on Valuation. The Annual Rate on Valuation is determined at the Budget Meeting each year. 

Closing a Business

If you close your business, please notify the Rates Revenue Section as soon as possible.

Rates are payable on all valued commercial/industrial property. However where such a property becomes vacant, and the rates have been paid in full, the owner can seek a refund from the Local Authority of the rates paid provided it can be shown that:

1) The property was available for letting

                Or

2) The property was undergoing alterations, renovations or repairs.

Inspection of Properties as a result of vacancy/part vacancy/change of ownership

As part of the inspection process, it may be necessary to take photographic evidence to ascertain the commercial usage only and will not be used for any other purposes. This will be carried out by your Account Manager who will have official ID with them.

Rates Abatement Scheme 2024

A revised Scheme will come into effect from January 1, 2024 as set out below:

  • 100% Refund on properties with rates less than €99,999
  • 10% Refund on properties with rates between €100,000 and €249,000
  • 0% Refund on properties with rates over€250,000