Following the consideration of the Annual Budget each year, the elected members determine the Annual Rate of Valuation for the following year. The Annual Rate of Valuation is the product obtained when the total shortfall in Council income is divided by the cumulative total of all valuations of rateable premises in the city and county. The shortfall between the cost of providing all services and the income from Government funding is funded through the collection of rates.
Your rates are calculated by multiplying the Annual Rate on Valuation, as determined by the County Council, by the valuation on your property, as determined by the Commissioner of Valuation. Your rates can be calculated by reference to this simple example:
Calculation of Rates
Valuation ARV (2014) Payable
€50,000 X €0.252 = €12,600
The person liable for rates is the person in actual occupation at the making of the rate for the year, or upon his/her default the subsequent occupier. A subsequent occupier can be held liable for up to two years arrears of rates. In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner).
Waterford City and County Council is obliged by law to levy and collect Commercial Rates. Legal enforcement will be pursued where necessary. Should legal enforcement be necessary, the local authority will pursue the payment of interest charges and the recovery of legal costs from those in default.
In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property at the making of the rate (the leaseholder or if there is no lease - the owner). However, a vacant property may qualify for exemption from rates if the following conditions are met at the making of the rate;

  • The bona fide inability of the landlord to obtain a suitable tenant at a reasonable rent.
  • The execution of repairs/alterations.
  • Declaration and submission of supporting evidence confirming the fulfilment of either of the above conditions.
  • A situation can arise whereby a Commercial Rates customer will also be a supplier of goods or services to Waterford County Council. Should a situation arise whereby Waterford City & County Council owes money to a Commercial Rates customer for goods supplied or services rendered and at the same time Commercial Rates are outstanding from that customer, the local authority reserves the right to apply a setoff (contra-entry) on account. This effectively allows for the payment of rates to be funded by way of amounts owing by the local authority to the rates customer. Section 58 of the Local Government Act 1941 facilitates this action.

    Upon submission of sufficiently clear information, such as measurements, indicating what areas are occupied by each respective occupier and what said areas are used for, the Rates Section of the County Council will temporarily apportion the valuation of the premises in accordance with the information provided.

    Please note however, that the Council can only temporarily apportion the valuation between occupiers. The power to permanently review the actual level of the valuation resides with the Valuation Office and after the Council has apportioned the valuation the occupier must make a request to the Valuation Office to have the valuation revised.

    The result of a revision request to apportion a property's valuation will be effective in the year after the publication of the result by the Valuation Office.

    It is normal practice at the time of a sale or transfer of property that an apportionment account be drawn up between the parties concerned, whereby each party pays the portion of rates for his/her period of occupancy. However, this is an entirely private arrangement, which does not affect liability as far as the Local Authority is concerned. In the event of non-payment of rates due at the time of sale either party or both parties can be sued for non-payment of any portion of the rates. The onus is on the prospective new owner and/or prospective new occupier to ensure that all rates and charges (including Water Charges) owed with respect to a property have been discharged and that no outstanding balances remain on account.
    The valuation of a property is determined by the Commissioner of Valuation, Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin 1. No alteration can be made to the rates assessment of a ratepayer until such time as the valuation of a property is amended by the Commissioner of Valuation. When the valuation office values the property, a draft certificate will be issued directly to the occupier /owner. If you are not happy with the valuation as determined on the draft certificate, it is critical the occupier/owner make their views known to the Valuation Office at this stage, at no cost. A ratepayer or the Local Authority can seek to have the valuation on a property revised.

    Rates remain legally payable while an appeal is being considered. For further information on revisions and valuations you may contact the Valuation Office.
    It is normal practice at the time of a sale or transfer of property that an apportionment account be drawn up between the parties concerned, whereby each party pays the portion of rates for his/her period of occupancy. However, this is an entirely private arrangement, which does not affect liability as far as the Local Authority is concerned. In the event of non-payment of rates due at the time of sale either party or both parties can be sued for non-payment of any portion of the rates. The onus is on the prospective new owner and/or prospective new occupier to ensure that all rates and charges (including Water Charges) owed with respect to a property have been discharged and that no outstanding balances remain on account.

    No. If an appeal has not been lodged within the relevant time frame, then no further right of appeal exists.

    As a result of their inspection and consultation with the ratepayer they may decide to increase or reduce the valuation or to leave it unchanged. The outcome of this process will become effective for rating purposes in the subsequent year. While the revision process is ongoing rates assessed on the existing valuation remain legally payable. The Local Authority is also empowered to apply for new properties to be valued or for the valuation on existing properties which have undergone amendments/alterations to be revised.

    For further information on revisions and valuations you can contact the Valuation Office at 01 8171000, email: info@valoff.ie or visit www.valoff.ie

    An appeals procedure exists for persons aggrieved by the Commissioner's decision at Revision stage. Appeal application forms are issued by the Valuation Office upon issue of the Valuation Certificate or Notice resulting from the revision application. These forms are also available from the Local Authority or can be downloaded from this site. As is the case with revision applications rates assessed on the current effective valuation remain legally payable while the appeal is being considered. If any refund or increase is applicable to the rate-payers account it will be applied once the result has been issued to the Local Authority. Appeals must be lodged within 40 days from a date specified by the Commissioner of Valuation and a completed form must be accompanied by the appropriate fee, payable to the Commissioner of Valuation.

    The result of the appeal as determined by the Valuation Office becomes effective for rating purposes at the same date as the revision on which the valuation in question was issued. If dissatisfied with the outcome of the appeal procedure the ratepayer can appeal to the Valuation Tribunal. Rates assessed on the current effective valuation remain legally payable while the tribunal appeal is being considered. If any refund or increase if applicable to the ratepayers account it will be applied once the result has been issued to the Local Authority.

    For further information on Appeals & Tribunal Appeals please contact the Valuation Office at 01 8171000, email info@valoff.ie or see www.valoff.ie The address for contact is: Block 2, Irish Life Centre, Abbey St Lower, Dublin. D01 E9X0 - 01 8728277.

    Yes they are. A full list of property not rateable is included in Schedule 4 of the Valuation Act, 2001.

    Payments can currently be made by the following methods:

    By post to: Customer Care Desk, Civic Offices, Dungarvan or the Customer Care Desk, Bailey's New Street, Waterford. Opening Hours: Monday to Friday 9.30am to 12.30pm and 2pm to 4pm using postal order, money order, or cheque. Cheques, Postal Orders etc. should be made payable to Waterford City and County Council and crossed "A/C Payee only". Never send cash in the post and please remember to include details of your payment i.e. invoice number or customer number.

  • Rates Standing Order Application Form