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FAQ Ratepayers

Last updated at 14:25 on 29/03/2016

To access the ratepayers section of this website, you must first select your local authority area above

Where can I get information on the partial exemption for Sports Clubs?

General information is available in the News section.

More detailed information is available in the FAQ and the application form (From R2) is available in Revision Forms section.

How do I submit a revision request on line?

Please navigate to the page for your local authority area by clicking the Ratepayer link at the top of the website, then use the Submit a revision request from the menu on the left.

I have been informed that my property has been listed for revision. What does this mean?

All information regarding the revision process can be found on our Revision FAQs.

I am considering renting or buying a commercial property, can I obtain an estimate of my potential rates liability from the Valuation Office?

Yes, you may obtain an approximate estimate of the valuation of the said premises by sending an application to The rates are the product of the valuation multiplied by the Annual Rate on Valuation (ARV). The calculation of the ARV is the reserved function of the elected members of the local authority wherein your property is located (see following question).

What is the Rate Multiplier in my Local Authority area?

The Annual Rate on Valuation (ARV) for each Local Authority is listed on Annual Rates of Valuation

How does the valuation office adjust rental transactions for Rating Purposes?

This paper adjustment of commercial lease transactions for Rating Purposes deals with the subject.

Our business is a not-for-profit charitable concern, how do we claim exemption from our commercial rates liability?

Submit an application for revision of valuation, making sure to include all relevant documentation, especially the articles of association in relation to the charitable body.

I wish to apply for a reduction in my valuation and as a consequence, obtain a reduction in my commercial rates, how can I go about this?

Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the Valuation Office, (Part 6 of the Valuation act 2001) a revision of the valuation of a particular property may only be carried out if a "Material Change of Circumstances" has taken place since the property was last valued.Please see question no. 2 in Revision FAQs accessed from your Local Authority page on this website.

When will the result of the revision of the valuation on my property be effective for rates purposes?

The revised valuation for rates purposes becomes effective from the beginning of the year following Revision.

In the case of a new building, the valuation for rating purposes may become effective immediately in certain Local Authority areas where the Local Authority (Business Improvement District) Act, 2006 is in operation.

What criteria are taken into account when my valuation is being arrived at?

In line with best practice internationally, there are a number of methods used by the professional valuation staff of the Valuation Office to assess the Net Annual Value (rental value) of a property. The most common method used is direct comparison with annual rental values of similar properties in the area.

Other classes of properties such as pubs, hotels and service stations are valued by reference to the trading data associated with the property.

How does the valuation office adjust rental transactions for Rating Purposes?

Rental transactions or headline rents are analysed in order to arrive at the Net Effective Rent (NER) of each property.This paper adjustment of commercial lease transactions for Rating Purposes deals with the subject.

Can the Valuation Office tell me how much commercial rates I should be paying?

No. Your Local Authority sets the Annual Rate on Valuation (ARV). The calculation of the ARV is a reserved function of the elected members of the local authority and the rates bill is the product of the valuation multiplied by the ARV. Any queries you may have regarding the amount of rates, method of payment, etc. should be made directly to the Rates Office of your Local Authority.

Is the Valuation Office responsible for collecting my rates?

No. Rates are collected by your Local Authority.

I have been told that all commercial properties in my local authority area are to be the subject of a revaluation. What does this mean?

All information regarding the revaluation process can be found on our Revaluation FAQs.

How many Local Authority areas has been the subject of a revaluation?

The following Local Authority areas have been the subject of a general revaluation conducted under the provisions of the Valuation Act 2001 and new Valuation Lists has been published for each area as indicated below. A new Valuation List will be issued for Limerick City and County Council areas on the 31st December 2014.

Local Authority Area

 Date of Publication of new Valuation List

Limerick City & County Council

 31st December 2014

Dublin City Council

 31st December 2013

Waterford City Council

 31st December 2013

Waterford County Council

 31st December 2013

Dungarvan Town Council

 31st December 2013

Dun Laoghaire-Rathdown County Council

 31st December 2010

Fingal County Council

 31st December 2009

South Dublin County Council

 31st December 2007

The new Valuations for the above areas may be searched from check property valuation online page. Only data for Rateable Property items will be located by your search of these Local Authority areas.

Can I obtain a copy of my Valuation Report?

If your property was part of the revaluation of Dublin City, Limerick City & County and Waterford City & County Councils it is possible to view the details of your valuation report using our NAVdirect system

To obtain a Valuation Report for a property that is not part of the above Revaluation processes, please send an email to providing location details of the subject property together with your name and postal address.

Am I obliged to pay commercial rates on my property while an appeal to the Valuation Tribunal is pending?

The payment of rates is a matter between the ratepayer and the local authority. The Valuation Office could not advise you on this matter as the local authority controls its own payment systems and the procedures for payment may vary, depending on the local authority in which your property is located.

I need to change or correct the details on my Certificates (occupier, description, address etc.), how do I go about this?

If you consider that the proposed valuation or any of the details contained in the Proposed Valuation Certificate are incorrect you may make representation to the Valuation Manager.

You can make representations by filling in the prescribed form Make Representations online accessed from your Local Authority page on this website. or by printing a hardcopy Print Representations Form which you can complete and return by post to CAU, Representations, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1”.

Alternatively, if you contact the Valuation Office directly on our Revaluation Helpline, we will arrange to forward a Representation Form by return.