Commercial Rates

Commercial Rates are property-based taxes on commercial and industrial properties. The levying and collection of commercial rates by local authorities is legislated for under the Local Government Rates and Other Matters Act 2019, as amended by the Historic and Archaeological Heritage and Miscellaneous Provision Act 2023. This legislation came into effect on 1 January 2024.

The income generated by the collection of Commercial Rates goes towards meeting the day-to-day cost of services provided by Longford County Council such as housing, public lighting, fire services, the promotion of local economic development, roads and traffic and leisure and community services.

Who Pays Rates?

Rates are paid by whoever is the occupier of the property on the day the rates bills are issued (on 1 January every year). If there is a change of occupier during the year, the previous occupier and the new occupier can agree on a division of the rates due between them.

How are Commercial Rates Calculated?

Commercial Rates are calculated by multiplying the Rateable Valuation of the property by a multiplier called the Annual Rate on Valuation (ARV).

Rateable valuations for all properties are determined independently by Tailte Éireann (formally the Valuation Office). More information can be found at Tailte.ie/Valuation

The Annual Rate on Valuation is decided by Longford County Council at its annual budget meeting.

Following the adoption of the 2024 budget, the ARV for County Longford for 2024 is 0.2521

See below for an example of a commercial rates calculation:
If the Rateable Valuation is €10,000
Annual Rate on Valuation for 2024 is 0.2521
€10,000 x .2521=€2,521
In the above example, €2,521 is the commercial rates charge for 2024

How to Pay Commerical Rates?

There are several options for payment of rates and ratepayers can discuss and agree arrangements directly with their Rate Collector. Rate Collector’s details can be confirmed by emailing x

The following are the options:

Standing Order: To set up this arrangement please contact your Rate Collector directly. Alternatively, you may contact the rates@longfordcoco.ie
Post: Send a cheque (crossed and made payable to Longford County Council), money order or postal order to Rates Department, Longford County Council, Great Water Street, Longford. Do not send cash via post.
By Phone: call the Cash Desk in Longford County Council on 043 334 33 94 to pay over the phone by credit or debit card
Cash: To pay by cash you must call in person to the Cash Desk, Longford County Council Camlin Court offices, Great Water Street. Credit card, debit card and cheques are also accepted across the counter.

Change of occupier or owner of a commercial property

Under Section 11 of the Local Government Rates and other Matters Act 2019, occupiers must inform Longford County Council of any change in their status as the liable person for payment of rates. This should be done within 14 days of any such change. This includes informing Longford County Council if you are no longer liable to pay rates at a property or if you have now become liable for payment of rates at a property.

Under Section 13 of the Local Government Rates and other Matters Act 2019, owners of a commercial property must notify Longford County Council when the property is being sold. This should be done within 14 days of the sale. The seller must pay any rates for which they are liable for the property for the period up to and including the day immediately before the sale.

To notify Longford County Council of the above, [form, email details]. Any liable persons who do not fulfil their obligations under Sections 11 and 13 of the Local Government Rates and Other Matters Act 2019, shall be liable for a Class A Fine. In the case of Section 13 they may also may be liable for imprisonment for a term not exceeding 6 months. This legal obligation came into effect on 1 January 2024.

What happens if I don't pay my Commercial Rates?

Longford County Council is obliged by law to levy and collect Commercial Rates and will pursue legal enforcement where necessary.

If you are having difficulties paying your commercial rates you are urged to contact your Rate Collector to discuss and agree a payment plan. Contact details are included on the bottom of your rates bill.

Interest on outstanding Commercial Rates

Section 12 of the Local Government Rates and Other Matters Act 2019 has legislated for the payment of interest on outstanding commercial rates. This section of the legislation will be commenced on 1 January 2025. Interest will then be levied at a daily rate of 0.0219 per cent on all unpaid 2025 rates and will be payable from 1 January 2026.

What can I do if I believe my Rateable Valuation is incorrect?

If you believe your Rateable Valuation is incorrect, you can submit a request for re-assessment to Táilte Éireann. An application for Revision may result in a valuation increasing, decreasing or staying the same. All applications for a revision of valuation must be accompanied by a fee of €250.

For further information, please visit Tailte.ie.

Newly Constructed Property

Entry Year Property Levy (EYPL) is a charge applied to all new-builds pending the levying of commercial rates. Following an amendment to commercial rates legislation, this charge will only be applied to new properties listed by Tailte Éireann up to 31 December 2023.

Section 21 of the Local Government Rates and other Matters Act 2019 is now enacted and provides that properties are liable for Commercial Rates from the date they are listed by Tailte Éireann. This change came into effect on 1 January 2024.

Can Commercial Rates be written off?

Commercial Rates cannot be written off due to difficult trading conditions. If a business continues in operation, the rates are due and must be paid. Rates can only be written off as irrecoverable where bankruptcy or liquidation proceedings are finalised.

A business in financial difficulty can reduce their commercial rates by making a permanent division to their property and seeking a revaluation of the subdivided premises with Tailte Éireann. For this, the official valuation is revised and apportioned to the subdivided premises and the subdivided premises are vacant and advertised as available for letting at a reasonable rent.

Are Commercial Rates Due on Vacant Premises?

If a commercial premises is vacant, the owner will be required annually to show that reasonable efforts are being made to let the premises at a reasonable rent. Longford County Council will periodically check whether a premises continues to be vacant or not.

If a premises is closed due to renovations, an application can be made in writing, including evidence of renovations to Longford County Council seeking a refund of rates paid for each calendar month that the premises is closed due to renovations. Email rates@longfordcoco.ie for more information.