Commercial Rates

Rates are paid by whoever is the occupier of the property. 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 and the Local authority needs to be notified within 10 working days. (Section 11 forms available in form section).

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 Louth County Council at its annual budget meeting.

Following the adoption of the 2025 budget, the ARV for County Louth for 2025 is 0.2191

See below for an example of a commercial rates calculation: If the Rateable Valuation is €5,000 Annual Rate on Valuation for 2025 is 0.2191 €5,000 x 0.2191 = €1,095.50  is the commercial rates charge for 2025.

The following are the options:

• Direct Debit: Forms available in Forms Section
• Bank Transfer : Forms available in Forms Section
• Standing Order: To set up this arrangement please contact your Rate Collector directly. Alternatively, you may contact the rates@louthcoco.ie

• Post: Send a cheque (crossed and made payable to Louth County Council), money order or postal order to Rates Department, Louth County Council, County Hall, Dundalk, Co Louth. Do not send cash via post.
• By Phone: call the Cash Desk in Louth County Council on 042 93 34537 to pay over the phone by credit or debit card
• Cash: To pay by cash you must call in person to the Cash Desk, Louth County Council, County Hall, Dundalk. Credit card, debit card and cheques are also accepted across the counter. 

Under Section 11 of the Local Government Rates and other Matters Act 2019, liable person  must inform Louth 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 Louth 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 Louth  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 Louth 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 be liable for imprisonment for a term not exceeding 6 months. This legal obligation came into effect on 1 January 2024.

Louth 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.

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.

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. 

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.

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. Louth 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 Louth County Council seeking a 50% refund of rates paid for each calendar month that the premises is closed due to renovations. Email rates@louthcoco.ie for more information.