Commercial Rates are a form of local property tax, the income from which is used to fund a wide range of local services and annual activities throughout the County. Commercial rates are payable on commercial/industrial properties, advertising stations and nondomestic premises.
The range of services delivered by the Council to support safe and attractive living, work and business environments in South Dublin County include:
- public lighting, footpath repair and maintenance,
- car parking, traffic management
- Housing Services, parks, sports facilities and playgrounds
- drains, river basin management and flood alleviation, litter management, enforcement of
- waste regulations and the fire service
- planning service, libraries, community and arts facilities and Local Government representation
- Citizen Engagement including new participatory Budget
- Business Support Grants
- Tourism and Community Development
The cost of providing such services and operations for citizens and businesses in South Dublin County will be €306 million in 2023.
Vacant property
Whereas rates are payable on vacant premises, application may be made for a rates credit if the vacancy is the result of inability to obtain a tenant, or for the purpose of carrying out repairs, alterations.
SDCC will, for years prior to 2018, apply a 100% credit for the period that premises were bona fide vacant. From 2018, eligible vacancy credit will only be granted for 75% of the rates payable, the remaining 25% must be paid when applying for vacancy credit. For subsequent years, eligible vacancy credit will only be granted for 50% of the rates payable, the remaining 50% must be paid with application.
Application for any period of vacancy prior to 2023 should be made immediately. Please note that if an application for a Vacancy Credit is not made, the rates will be deemed to be payable and collection will be pursued. The application form for Vacancy credit is available at www.sdcc.ie, under the “Business” tab, or by emailing ratesdept@sdublincoco.ie
Section 32 Local Government Reform Act 2014 – Duty to inform Rating Authority of transfer of relevant property
Section 32 requires the owner of a rateable property to notify the Local Authority in writing of a change of occupier within two weeks of the date of transfer of the property or of an interest in it. This includes instances where a rateable property becomes vacant. In default of the required notification and where arrears are not discharged at the time of transfer an additional penalty (charge) may be incurred by the owner equivalent to a maximum of two years rates. Any penalty (charge) due by the owner of a rateable property and not discharged will remain a charge on the property.
Payment of Commercial Rates
Commercial Rates are determined by multiplying the Rateable Valuation by a multiplier called the Annual Rate on Valuation (ARV).
Commercial Rates can be paid by any of the following methods:
- monthly direct debit,
- payment at the Council’s Payments Office,
- bank transfer or bank draft
- Debit card or electronic funds transfer.
Please contact the Debt Collection Unit at dcu@sdublincoco.ie or by telephone at 01 414 9336 if you wish to discuss or enter into payment arrangements for your commercial rates.
Revaluation of Commercial Properties in the County of South Dublin
Revaluation of commercial and industrial properties in the County of South Dublin has been completed. The Valuation Office issued final certificates to all ratepayers in South Dublin County Council’s Administrative Area as part of the Revaluation Process.
Useful contacts
Call our Rates staff at
- South Dublin County Council Rates Department (01) 4149 113 or Head Office at (01) 4149 000.
Or email the Council’s Rates Department at ratesdept@sdublincoco.ie
