A liable person is (i) the occupier of the relevant property on the first day of the local financial year; (ii) if the relevant property is unoccupied on that day, the person who is for the time being entitled to occupy the property on that day.

Rates are calculated by multiplying the valuation of your property (NAV) by the annual rate on valuation (ARV). 

Example of Rates Calculation:

Valuation of Property (Net Annual Value - NAV)      X                Annual Rate on Valuation (ARV)                                   Rates Payable

                               €1,000                                        X                                   0.206                                              =                    €206.00

The Chief Operations Officer of Valuation is responsible for valuations and the Local Authority for the ARV. For further details on valuations and the valuation process, please visit www.tailte.ie (http://www.tailte.ie/).

From 1st January 2025 interest will be chargeable on unpaid Rates. Interest will be applied in 2026 on unpaid 2025 rate bills.

• Directly to Receipts Office - County Hall, John Street, Kilkenny - Monday to Friday  (9.00 a.m. - 1.00 p.m. at public counter) and (9.00 a.m. to 3.00 p.m. by phone on 056-7794229).
• Directly to the Revenue Collector - Phone 056-7794209.
• By Post - Cheques, Money Order and Postal Order should be crossed and made payable to Kilkenny County Council and forwarded to the Receipts office, Kilkenny County Council, County Hall, John Street, Kilkenny.
• By Credit Transfer/Standing Order/Direct Debit to:

Kilkenny County Council, Bank of Ireland, Parliament Street Kilkenny

Account Details:                  Sort Code:                      90-60-64

                                            Account No:                   10946764

                                            Swift Code (BIC):            BOFI IE 2D

                                            IBAN:                              IE12BOFI 906064 10946764

                                            E-mail for Remittances bankreconciliation@kilkennycoco.ie

You must quote your rate account number on all correspondence.

Queries to rates@kilkennycoco.ie or Rates Section on 056-7794209.

Under Section 11 of the Local Government Rates and Other Matters Act 2019, as amended on 1 January 2024, It is the duty of a ratepayer to inform a local authority where they (i) cease to be a liable person, (ii) become a liable person, (iii) change their status as a liable person. The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A fine.

Under Section 13 of the Local Government Rates and Other Matters Act 2019, as amended on 1 January 2024, A liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale. 

Section 14- provides that any unpaid rates and any interest accruing on unpaid rates shall be and remain a charge on the relevant property where the owner of the property is the person liable for the rates.

RATES ON VACANT/UNOCCUPIED COMMERCIAL PREMISES

The owners of vacant premises within the Council's administrative area shall be entitled to avail of a vacancy strike off up to a maximum of 50% of the total Rates due (less arrears) for 2024, (i.e. 50% of the Rates will have to be paid prior to application for strike off).

 In order for an application for a vacancy strike off (50%) of Commercial Rates to be successful, it must meet the following requirements:

•  The property must be vacant and available for letting and the owner is unable to obtain a suitable tenant at a suitable rent OR
• The property must be vacant for the purpose of carrying out of additions, alterations or repairs thereto.

 To support an application for a vacant property, the following documentation must be submitted:

• Completed Vacancy Form (available from the Rates Office or on www.kilkennycoco.ie).
• Newspaper / Internet Advertisement showing the date(s) of insertion confirming that the property was available for letting during the relevant period pertaining to the vacancy OR
• A certificate from the Contractor or person carrying out the alterations, additions or repairs and Builders Accounts or other Statements of Account relating to the work to be carried out

 On receipt of the above, an official from the Rates office may undertake a site visit to verify the vacancy for the purpose of 50% strike off.

If the vacancy relates to the years prior to 2024, the owners of vacant premises shall be entitled to avail of a vacancy strike off up to a maximum of 90% of the total Rates due (less arrears for previous years). (i.e. 10% of the Rates will have to be paid prior to application for strike off).

If a vacant property becomes occupied during the year a Vacancy Declaration Form should be submitted advising date of occupation with supporting proofs for vacancy period. 
You can download the Vacancy Declaration Form at the link below or alternatively contact the Rates Section rates@kilkennycoco.ie or phone on 056-7794209 for Vacancy Declaration Form and/or further information.

Commercial Rates Vacancy Form

Valuation List

Amendments to a valuation list will be effective immediately i.e. revisions, additions and removals and appeals (Valuation Tribunal and Courts). There will now be a provision for pro-rata liability and billing where occupation ends or begins mid-year.

The Chief Operations Officer of Valuation is responsible for revaluations, please visit https://www.tailte.ie/