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Commercial Rates

Commercial Rates

Rates are payable on commercial/industrial properties that have been valued for rating purposes.  Rateable valuations are determined by the Commissioner of Valuation, not by the Local Authority.

Approximately twenty percent of Mayo County Council's revenue expenditure is raised through commercial rates.  The collection of rates on commercial and industrial properties is essential in maintaining the full range of council services.

Annual Rate on Valuation

The ARV is the figure that is used to calculate the annual rates payable by the occupier of a rateable property taking the valuation of the premises into account.  It is fixed by the elected members of the Council at the Annual Budget meeting each year.  The ARV for the year 2019 is €75.40. 

 See note below.

For example if your property is valued at €15.00, then €15.00 x 75.40 = €1,131.00. This will be the amount of rates due for 2019.


Section 32 - Transfer of Rateable Property

New duty on owners/ratepayers in relation to a transfer of property

Main provisions of Section 32 of the Act

  • It places an obligation on property owners, or their agents, to notify the Local Authority where an interest in a rateable property is transferred and the person liable for rates changes.
  • The person transferring the property, either the owner or occupier, must dischargeall rates for which he/she is liable at the date of transfer.

Failure to notify Mayo County Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance in that, the owner becomes liable for an amount which is equivalent to the level of outstanding liabilities (up to a maximum of 2 years liability).

This obligation came into effect on 1st July 2014

Further information and a downloadable notification form are available the following links

For more information you can also contact the Rates Department, Mayo County Council, Aras an Chontae, The Mall, Castlebar. Tel. 094 9047052, E-mail:

The full text of the Local Government Reform Act 2014 can be accessed at

 Commercial Property Rates Vacancy Relief 2019

If you have a commercial/industrial premises, subject to commercial rates and is entirely vacant, relief of 90% of your rate demand is available upon application.

If your property has been vacant due to alterations, repairs or if you have been unable to secure a suitable tenant at a reasonable requested rent, an application can be made for rates relief.

An application can also be made for other reasons regarding vacancy, e.g. material change to the property.

All applications will be assessed and investigated. Further information and details may be required following the submission of the form overleaf.

Vacancy relief will only be applied where the remaining 10% of the 2019 rate demand has been paid.


 Small Business Support Scheme 2019


The Members of Mayo County Council have allocated a fund in the Annual Budget for 2019 to encourage and support businesses in Mayo under the Small Business Support Scheme 2019 which provides for a Small Business Support Grant.

The Small Business Support Grant available for the year ending 31st December 2019 will be calculated on the basis of the amount of Commercial Rates billed for 2019.

Below are the bands which determine the level of support available:


Commercial Valuation Band

Support Available

€0.00 - €75.00


€75.01 - €100.00


€100.01- €125.00


€125.01 +



Conditions of Scheme:


  • Applicants must occupy a rated commercial property within County Mayo that has a rateable valuation of €125.00 or less;


  • The 2019 Commercial Rates, net of Business Support Grant, must be paid in full on or before 31st July 2019;


The payment date will be extended to 9th December 2019 if customers opt to pay by electronic means (e.g. Standing Order, EFT, Single debit payment)Payments made via these options must have commenced prior to 5th April 2019 and the applicant must have an approved payment plan in place with Mayo County Council;


  • Where arrears existan approved payment plan must be in place and payments must have commenced prior to 5th April 2019;


  • The Small Business Support Scheme will not apply where a Business is already availing of another support/incentive scheme operated by Mayo County Council; and


  • Businesses that operate using multiple properties within County Mayo only qualify once for the grant. The Grant will be applied to the highest qualifying property.


Processing of the Grant:


  • The Grant will be given automatically by applying a credit to the Ratepayers customer account once the above conditions have been fulfilled.  No application is required.



If you have any queries on the Small Business Support Scheme, please email  



Revision of Valuations:

Requests for revision of valuation are normally instigated by the Local Authority, but any owner or occupier of a rateable property can apply for revision directly to the Valuation Office, provided that there has been a material change in the property since it was previously valued.

In general, Mayo County Council will automatically list for valuation, new properties or those where significant alterations have taken place.  Any person who is an interest holder in a property to which the Valuation Act 2001 refers, may, on payment of the prescribed fee, apply for a revision of valuation to the Commissioner of Valuation.

The rateable valuation is used by the Local Authority to determine the commercial rates payable by each ratepayer.

The Valuation Act, 2001 defines what properties are relevant for rating purposes.  See attached links for further information. Rateable Property (Word, 26KB).  Exempt Property (Word, 27KB).

For further information on valuations in County Mayo you may contact:

Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1      Email:              Tel.: 01-8171000     LoCall: 1890 304 444


Notice of Rate Made - 2019 (Document)

Notice of Rate Made - 2019
Formats Available:

The Rates Section

Mayo County Council
AKAD Building
The Mall
Phone: (094)902 44 44
Open: Opening Hours: 9:00 a.m. to 1:00 p.m.
and 2:00 p.m. to 5:00 p.m.

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