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Who pays?

Occupiers of all commercial properties/installations are liable for payments of rates. Rates are also payable on vacant properties. In these cases the owner/leaseholder is liable. A refund of up to 50% of rates paid on vacant properties may be made if certain conditions are met.

·        Rates on vacant premises Explanatory Leaflet (link)

·        Application for Vacancy Refund Form (link)

Calculating the Rate:

·        Each property has a Rateable Valuation which is assessed by the Valuation Office in Dublin . This valuation remains unchanged unless there is a material change in circumstances.

·        The elected council members set an Annual Rate on Valuation at their budget meeting each year.

·        The rate bill is calculated by multiplying the Rateable Valuation by the Annual Rate on Valuation.

Valuation Appeals:

If you feel that there has been a material change in circumstances which would result in a revision of your rateable valuation you may apply to the Valuation Office in Dublin . The fee for this is €250 per account.

·        Full details are available from the valuation office by e-mail on mailto:valoff.ie.

·        Application for Revision of Valuation (link)

Payment Methods:

·        Cash/Cheque/Postal Order payable to Cork City Council at Cash Office, City Hall.

·        Standing Order: Contact Rates Office to set up payment.

·        Direct Debit: Contact Rates Office to set up payment.

·        E.F.T. Our Bank Details are A/c No. 80916188 Sort Code: 93-41-78

·        You must also quote your own rate number.

Contact Us:

Rates Office

Cork City Council,

City Hall,

Cork .

Phone: 021-4924484

Fax: 021-4924639

E-Mail: rates@corkcity.ie

Application for Vacancy Refund Form (19KB)

Application for Revision of Valuation (253KB)

Rates on vacant premises Explanatory Leaflet (24KB)