Category: Property Tax

Background Domestic rates were discontinued under the Local Government Financial Provisions Act 1978.  The Supreme Court in 1984 held that the system of valuation of agricultural rates was unconstitutional.  It was based on too arbitrary a valuation in reference to the historical Griffith Valuation only.  Local authorities are being paid a grant in lieu of […]

Liability The rate calculated in any year shall be due and payable on the first day of January of that year. The following persons are liable to pay the rate levied under this section: the occupier of the rateable property on 1st January if the property is unoccupied on that date, the person who is […]

Domestic Prior to 1978, legislation made provision for temporary reductions in valuation for domestic (residential) property, where works were undertaken completed during a prescribed period. Relief from domestic rates were provided for  in cases of hardship by way of  waiver of rates and payment  in instalments. Ultimately, domestic rates were entirely abolished by the Local […]

Local Authority Budget The local authorities is to maintain a local fund under the Local Government Act 2001.  All moneys received by way of rates are to be paid into the local fund.  There is provision for a separate community fund. Local authorities prepare a draft budget for the next financial year, setting out necessary […]

Collection The collection of rates, and interest due on unpaid rates, are under the care and management of the local authority. Local councils may appoint rate collectors.  Rate collectors are appointed under warrant to fulfil the functions set out in the local government legislation in relation to rate. The authority is to prepare scheduled of […]

Rateable Occupation The property must be occupied, in order to be rateable.  The primary liability for the rates, rests with the occupier. Prior to July 2014, any person in occupation could be made liable in respect of rates made within the previous two years.  2014 legislation puts the onus of discharging rates on the owner, […]

Liability of Others The basic principle is that rates are paid by the occupier of property.  There are a number of supplemental rules, but this remains the basic position. Where a rate has been levied in respect of a rateable property in any local financial year and the liable person to whom a rates bill […]

Provisions for domestic water charges was removed in 1997.  Irish Water was established at present under the Water Services Act.  A system of water meeting was to be  introduced.  The Commission for Energy Regulation made the  scheme of water charges. The proposals proved very controversial and have been largely abandoned. Persons who have their own […]

Background The local authorities had power to charge for water.  The local authority charge for water may be waived partly or completely on grounds of hardship. Irish Water is now their successor. An appeal may be made to the Minister where a person is aggrieved by the level of charge within 12 months of fixing […]

Irish Water A requirement for water charges derives from EU  legislation on the protection of natural resources.  Local authorities were required to install water meters in all commercial premises once the directive takes effect.  New premises must make provision for water meters under planning/building regulations requirement. Provisions for domestic water charges had been  removed in […]

Valuation The Valuation Office is obliged to value all relevant property under the legislation. The rate book is prepared on the basis of the latest valuation list.  The first valuation (Griffith’s valuation) took place in 1838, on commencement of the poor law legislation.  Valuations were not updated for many years, and new valuations were undertaken […]

Purpose The Local Government (Business Improvement Districts), Act provides for the establishment of Business Improvement Districts within Council areas. Business Improvement District schemes provide a mechanism by which businesses may develop and deliver initiatives designed to benefit and improve the areas and environment in which they operate. They enable schemes for   projects, services and works […]

Rates From its commencement in the middle of the nineteenth century, rates were payable on residential and agricultural  and commercial properties.  The tax is payable primarily by the occupier.  The principles applicable were identical to those in respect of commercial rates. The Local Government (Finance Provisions) Act 1978 removed rates in respect of domestic property.  […]