General FAQs

Last updated at 12:03 on 27/04/2021

What are “Commercial Rates”?

Rates are an annual charge levied by a local authority on the occupation of business properties in its area. The amount of rates levied on a property is based on the valuation of that property, as assessed by the Valuation Office, multiplied by an Annual Rate of Valuation (ARV) set each year by the local authority.

Is the Valuation Office responsible for collecting Rates?

No, your Local Authority is responsible for the levying and collection of rates.

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

No. 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.

What is the Valuation Tribunal?

The Valuation Tribunal is an independent statutory body established for the purpose of hearing appeals against decisions of the Valuation Office. More information about the Tribunal can be found on its website

My business has ceased trading, why should I pay rates?

Even though the business has ceased trading, the property is still commercially rateable and will be revalued as part of the National Revaluation Programme. It is your statutory obligation to complete and return the Revaluation Information Form in the freepost envelope provided. You may also submit this online.

I am no longer at this Address and I informed my Local Authority of this, do I still have to fill out the Revaluation Information Form?

Yes please return this Form stating this information on it.

My property is no longer Commercial it is now Domestic, do I still have to fill out the Revaluation Information Form?

Yes. If your property is no longer commercial or has reverted to domestic use only, you are still required to complete the Revaluation Information Form and state as such under details of other facilities or businesses operating at theses premises.