Commercial rates

What are commercial rates?

Commercial rates are a local property tax on commercial premises. Approximately 40% of Clare County Council’s annual revenue expenditure is raised through commercial rates. Rates are the financial contribution business owners and occupiers make to the upkeep and quality of life of the local community. Income generated through commercial rates is used for the provision of a wide range of general services within County Clare such as:
street cleaning, public lighting, roads and footpath upkeep, fire services, parks and open spaces, environmental protection, libraries, heritage, tourism, public amenities and the arts and community support initiatives.

The Rates unit is responsible for the management and collection of commercial rates payable by businesses in County Clare.

Rateable valuations

The rateable valuation of a property is determined by the commissioner of valuation. This rateable valuation is then used by the local authority to determine the commercial rates payable by each ratepayer. The most recent legislation governing this area is the Valuation Act 2001. This act was designed to simplify, modernise and make the valuation system easier to understand.

Tailte Éireann is an independent state body. Should you wish to seek further information about the rateable valuation of your property or wish to apply for a revision of valuation, details and contact numbers are available on their website www.tailte.ie.

What is annual rate of valuation and how is it calculated?

NOTE: See Tailte Éireann's Reval 2023 Indicative Rates Calculator for the new ARV calculation from 1st January 2024.

The Annual Rate on Valuation (ARV) is the figure used to calculate the annual Commercial Rates payable by the Occupier of a rateable property each year.

This figure is determined by the elected members of the Council at the Annual Budget Meeting each year based on the deficit between Council income and expenditure for the forthcoming year.

For 2024, the Annual Rate on Valuation for County Clare is 0.239. Rates are calculated by multiplying the Valuation amount of the premises as determined by the Commissioner of Valuation by the ARV.

FOR EXAMPLE:

If your property has been valued at €20,000 by The Valuation Division then your Commercial Rates bill for 2024 will be:

€20,000 x 0.239 (ARV for 2024) = €4,780.

Disclaimer:

The Rates Calculation provided above gives you a sample rates liability for 2024.

When are commercial rates due?

Rates are payable annually, the first demand issuing in late February/early March with reminders thereafter.

Where a customer wishes to put in place an alternative acceptable payment plan, they should contact their Account Manager for your area.

Where the Account Manager is unable to obtain payment, legal proceedings may be taken to recover the outstanding amount with any legal costs being payable by the person prosecuted.

Following a court hearing, an instalment order may be sought, or a judgment mortgage may be obtained and registered against the property. The sheriff also has the power to seize goods to cover the value of the amount outstanding.

Payment methods

You can pay commercial rates by the following methods:

Direct Debit

Direct Debits assist customers in planning their cash flow and are a low cost method of payment.

By paying your commercial rates by direct debit, monies will be deducted on the 10th day of each month.

Please note that it takes 14 days to set up a direct debit.

Please see below for the Direct Debit Form. Direct Debit forms can be emailed to: rates@clarecoco.ie

• SEPA Direct Debit Mandate Form 2024 [PDF, 307KB]

Pay online MyCoCo

Find out about paying commercial rates online - before you begin etc.

Central cash office

Payment can be made at the central cash office, which is open from 9:00 a.m. to 4:00 p.m., Monday to Friday and is located at Áras Contae an Chláir, New Road, Ennis, Co. Clare. You can contact the cash office by phone at (065) 6846208.

Municipal District/Area Offices

You can pay at any of the following offices:

• Ennistymon Office, Ennis Road, Ennistymon – (065) 7071017
• Kilrush Office, Town Hall, The Square, Kilrush - (065) 9051047
• Scariff Office, Mountshannon Road, Scariff – (061) 640815
• Shannon Office, Town Hall, Shannon – (061) 362319

Laser or credit card

You can pay by laser or credit card. Contact the central cash office by phone on (065) 6846208 and provide your account number and details about what the payment is for.

Electronic Fund Transfer (EFT)

The following are the bank details for making payments. You should use the commercial rate account number as the reference.

• Account Name: Clare County Council
• Bank: A.I.B., Bank Place, Ennis, Co. Clare
• Sort Code: 93 53 87
• Account Number: 29632048
• IBAN:IE32AIBK93 53 8729632048
• BIC:AIBKIE2D

Ratepayers in difficulty

Clare County Council are actively working with customers who have outstanding balances on rates to facilitate payment plans. Ratepayers that are experiencing financial difficulties, should contact their Revenue Collector to agree an acceptable payment plan.

Offset on account

Where a commercial rates customer is also a supplier of goods or services to Clare County Council, under the Local Government (Financial Provisions) (No. 2) Act, 1983 the local authority reserves the right to apply a offset to the commercial rates account. This effectively allows for the payment of rates to be funded by way of amounts owing by the local authority to the rates customer.

Are rates payable on a vacant property?

In cases where a property is vacant, at the making of the rate on the 1st of January 2024, the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner). However, a vacant property may qualify for exemption from rates if the following conditions are met at the making of the rate:

• The bonafide inability of the landlord to obtain a suitable tenant at a reasonable rent
• The execution of repairs/alterations
• Vacant due to demolition or redevelopment

From 2021, properties with a commercial rates value of less than €20,000 will continue to receive a 100% rates refund / vacancy credit for a three-year step in period. The council will, in line with this incentive for rural regeneration, revisit the scheme after that time period. For property values above €20k there is a tiered relief approach as follows:

• Properties €20k-50k - 75% vacancy relief applicable, 25% rates payable.
• Properties €50k-100k - 50% vacancy relief applicable, 50% rates payable.
• Properties €100k - 25% vacancy relief applicable, 75% rates payable.

Should your business meet the above criteria, application form to apply for vacancy relief is downloadable below:

• Claim for Rates Relief on Vacant Premises [PDF, 239KB]

Refund of rates paid

If Rates are paid on a property which was vacant on the date the rate was made, a refund can be sought, for the period of the vacancy, as set out in Section 14 of the Local Government Act, 1946. The form is downloadable here:

• Application Form for Refund of Rates [PDF, 107KB]

Section 11 Declarations

Change of Owner or Occupier of a commercial property

Section 11 of the Local Government Rates and Other Matters Act 2019 imposes a duty on property owners (or their agents) and on occupiers to inform the Local Authority of any change in their status as the liable person for payment of rates within 10 working days of any such change. Notification is necessary in circumstances where you were liable to pay rates at a property but no longer are OR if you have now become liable for payment of rates at a property.

Under Section 13 of the Act, owners of a commercial property must notify the Council when the property is being sold within 10 working days of the sale. They must pay any rates for which they are liable in respect of that property for the period up to and including the day immediately before the sale.

A change of owner/occupier form should be completed and returned to the Council in relation to any changes within 10 working days. Any liable persons who do not fulfil their obligations under Sections 11 and 13 of the Local Government Rates and Other Matters Act 2019, shall be liable for a Class A Fine.  In the case of Section 13, they may also be liable for imprisonment for a term not exceeding 6 months.  This legal obligation came into effect on 1st January 2024.

The full text of the Local Government Rates and Other Matters Act 2019 can be accessed at http://www.irishstatutebook.ie.

The change of Owner/Occupier Form for completion regarding sections 11 and 13 of the Act is available below. Please refer to your most recent Rates Bill/Invoice. You will find your Tailte Éireann Property Number and Account Number on your Rates Bill/Invoice.

For further information you can also contact the Rates Department, Finance and Support Services Directorate, Áras Contae an Chláir, New Road, Ennis, Co Clare. Tel: (065) 6846316 or email rates@clarecoco.ie.

• Section 11 Declaration form

Long Term Vacant Property Incentive Scheme

Clare County Council operates the long term vacant property scheme in order to encourage the use of vacant commercial premises in towns and villages in Clare. 

The scheme seeks to encourage new commercial businesses to occupy long term vacant commercial premises that have been previously occupied for commercial rates purposes. The purpose of the scheme is to give an incentive to business owners by lowering entry costs through supports related to the level of rates payable on the property. The scheme applies to all rated commercial properties in the county that have been previously occupied for commercial rates purposes.

Details of the scheme can be downloaded below:

• Long Term Vacant Property Incentive Scheme [PDF, 81KB]

Clare County Council - Commercial Rates Relief Schemes

Small and Medium Enterprise (SME) Scheme

The Small and Medium Enterprise (SME) Scheme continues with amendments for 2023. Businesses in certain sectors that meet defined criteria have an opportunity to reduce their rates liability, should they meet the terms outlined below.

Business with a commercial rates liability of up to €10,000 can avail of a 5% credit against the subsequent year’s rates liability where they

(A) discharge their rates liability in full by 31st August 2023

or

(B) discharge their rates in full by a Direct Debit payment plan by 31st December 2023

Terms of the Scheme:

• Ratepayers must ensure that all rates payable on the occupied property, including any arrears from previous years, have been discharged by the 31st August 2023 or be in an agreed Direct Debit Payment Plan to have the rates discharged by the 31st December 2023.
• There is not a requirement for account holders to apply for the scheme – the credit will automatically be applied to the account if all terms of the scheme are met.
• This credit will be off set against the rates liability arising for that occupier on that property in the subsequent year.

Exemptions from the SME Scheme:

• Commercial rates liabilities more than €10,000 per LAID.
• Pipeline, Mast/Antenna, Generating Station, Advertising Station, Global Valuations & ATM’s.
  
  

Hospitality Support Scheme

The Hospitality Scheme is available to businesses in the Hospitality sector where their commercial rates liability per unit is greater than €10,000. This scheme provides a 5% credit against the subsequent year’s commercial rates liability where the customer discharges their rates invoice in full in the year or is in an agreed payment plan to discharge their account balance by 31st December 2023.

Rates Office Privacy Notice

• Rates Office Privacy Notice 2020 [196KB]