Commercial Rates Frequently Asked Questions (FAQs)

What are commercial rates and what is the income from rates used for?

Commercial Rates are a property based tax levied by Local Authorities on the occupiers of commercial or industrial properties. Income from commercial rates pays for a wide range of services including street lighting, maintenance of roads and footpaths, libraries, parks and playgrounds, sports and recreation facilities, economic development, community development and environmental protection

When was the rate decided for 2021?

On the 27th of November 2020, Kilkenny Councillors determined the Annual Rate on Valuation (ARV) at 0.2 for the County of Kilkenny for 2021.

Who is liable to pay rates?

The occupier of a premises is liable on the date on which the rate is made. If the property is unoccupied on the day the rate is made, the owner is liable. The rate for 2021 was made on the 29th January 2021. Owners are reminded that any rates due and outstanding by them will remain a charge on the property.

What is Annual Rate Valuation (ARV)?

The Annual Rate on Valuation is a multiplier used in the calculation of commercial rates and it is determined by the Local Authority at its Annual Budget Meeting. Kilkenny's ARV for 2021 is 0.20. 

How are my commercial rates calculated?

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                                   0.20                                              =                    €200

The Commissioner 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.valoff.ie (http://www.valoff.ie/).

When are rates due for payment?

Your rates assessment is payable in two instalments (moieties). The 1st instalment when the rate is made and on receipt of your rates bill and the 2nd instalment by 1st of July. Please see payment methods for ways to pay your rate demand and contact details should you wish to discuss payment options.  

Payment Methods

  • 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 Rate 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.

Duty of Owner/Occupier in relation to transfer of ownership/occupancy?

Section 32 of the Local Government Reform Act 2014 places:

An obligation on property owners, or their agents, to notify Kilkenny County Council 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 discharge all rates for which he/she is liable at the date of transfer.

Failure to notify Kilkenny County Council of a change in interest within 14 days of the transfer date, may result in a penalty for non-compliance and the owner of the relevant property becomes liable for an amount which is equivalent to the level of outstanding liabilities to a maximum of 2 years.

Queries in relation to property transfer can be e-mailed to rates@kilkennycoco.ie or you can phone the Rates Office on 056-7794209.

Section 32 Application form

What about vacant properties?

Section 32 places an obligation on the owner of a property to declare vacancy to Kilkenny County Council once a property becomes vacant.  Kilkenny County Council will contact the owners of vacant properties towards the year end for completion of Vacancy Declaration Form with supporting proofs to be submitted to the Rate Collectors for assessment.  A site visit by Kilkenny County Council's Rate Collector may be necessary to validate the vacancy application.   

Vacant properties are eligible for a strike off of 90% of the levied rates.  In order to avail of this strike off owners must have a valid application for vacancy, as above, and have paid the balance of 10% of the levied rates before year end.

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.  Please contact rates@kilkennycoco.ie or phone Rates Section on 056-7794209 for Vacancy Declaration Form and/or further information.

Information regarding revaluation

 

 

Kilkenny Promotion Logo
Kilkenny slogan: Come See Come Do