Services: Rates & Revenue
Commercial Rates
Rates are essentially a property tax on commercial premises.They originated in the 19th century when all property with certain exceptions was valued based on the annual letting value. Rates on domestic property were abolished in 1977 and in 1982 Rates on agricultural land and buildings were found to be unconstitutional.
Approximately 10% of Mayo County Council's revenue expenditure is raised through commercial rates. The collection of rates on commercial and industrial properties is thus essential in maintaining the range of council services.
The Rate on Valuation for 2010 is 68.76
Rateable Valuations
All fixed property has a rateable valuation but rates are only payable on commercial/industrial properties. Domestic rates have been remitted since 1977. Rateable valuations are determined by the Commissioner of Valuation, not by the Local Authority.
Revision Of Valuations
Requests for revision of valuation are normally instigated by Local Authorities, 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 is the basis for the present rating system. Rateable Property . Exempt Property .
For further information on valuations contact the Valuation Office or for a specific query regarding Valuations in Co. Mayo contact Damian Curran Phone 01-8176435
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 2010 ARV for Mayo County Council's area is 68.76.
Therefore if your property is valued at €15.00, then €15.00 X 68.76 = €1031.40 = Rates for 2010.
If you wish to make arrangements to pay by installments, then this can generally be arranged by your local Revenue Collector
Frequently Asked Questions
Q. I have just opened a business. What rates do I pay?
This depends on whether it's a newly constructed property or an existing rated property.
Newly constructed premises will require to be valued by the Valuation Office before Rates become payable. This involves an inspection of the premises by one of their qualified Valuers following which you will be notified of the proposed valuation. There is an appeal procedure should you wish to avail of it - see Valuation Act, 2001.
If you are taking over an existing rated property, then you will be liable for the existing Rates applicable to the premises. Extensive alterations will involve a revaluation. If you require information on the level of Rates applicable to that premises, you may contact either the Rates Office (094)-9024444 or your local Revenue Collector
Q. I have closed my business. Is the property still liable for Rates?
Yes, Rates are payable on all valued commercial/industrial property. However where such a property becomes vacant, the owner can seek a refund from the Local Authority of the rates paid provided it can be shown that, 1) the property was available for letting or 2) the property was undergoing alteration, renovations or repairs.
Q. I am leasing a premises? Who pays the Rates? The Owner or Myself?
The occupier of a premises is legally liable for payment of Rates on the premises. If the occupier fails to pay, the rates become the responsibility of the owner.
Q. What happens if I don't pay my Rates?
Failure to pay your Rates by the specified period will result in legal proceedings being issued, followed by a Court Summons. The Council may also register the debt as a judgment mortgage on the property.
Q. What do I pay Rates for?
Your Rates form approximately 10% of Mayo County Council's income each year. Your money will be spent on any of the various functions of the Council, such as Roads, Sanitary Services, Public Lighting, Environmental Controls etc. See our main web site for more details