Who Pays Rates

The occupier of a premises on the date on which the rate was made is liable for commercial rates.  If the property is unoccupied the owner is liable.  The rate is generally made in January each year.  The rate for 2020 was made on the 21st January 2020.

Newly Constructed Property

If your property has been newly constructed, you are liable for an ‘Entry Year Property Levy’ and in some cases ‘Post Entry Year Property Levy’. 

For further details on this levy please contact the Rates Office at:  ratesoffice@louthcoco.ie  or Tel. Locall 1890 202303 

Vacant Property

Rates must be paid on vacant properties by the owner or the person entitled to occupy the premises.  A refund of rates paid can be CLAIMED in certain circumstances.

To qualify for a refund, your premises must meet the following criteria:

  • It must be vacant on the date the rate is struck, for the year being claimed.
  • It must have been vacant for one of the following reasons:
           Vacant and available for letting (not for sale)
           Vacant for repairs or alterations or development
  • Documentation to support your claim must be submitted, with your completed application form which must be signed by you in the presence of any of the following:
          Commissioner of Oaths
          Peace Commissioner
          Practicing Solicitor

The refund allowed is one twelfth of the annual rate in respect of every complete month during which the property is unoccupied.

Vacancy Allowance

At the annual budget meeting, the Council determines the vacancy refund for the local financial year.  This remains unchanged at 50% for 2020.