• How are Rates Assessed?
• What is the Annual Rate of Valuation and how is it calculated?
• Who pays Rates?
• When are Rates Payable?
• How can I pay my rates?
• Is there interest charged on arrears on Rate accounts?
• Rate Payers experiencing financial difficulties.
• What happens if I don’t pay my Rates?
• What is the duty on owners/ratepayers in relation to a transfer of property?
• If my property is vacant am I entitled to a refund?
• Has the Council authority to set off a payment against rates due?
• Can I have my valuation revised?
• How can I contact the Valuation Division of Tailte Éireann?
• Can the result of a revision application be appealed?
• Once a valuation is determined by the Valuation Division of Tailte Éireann, and no appeal has been lodged, can it be reviewed?
• Is any Property Exempt from Rates?
• Can I apply for Partial Exemption for a Community Sports Hall?
• Related Forms

Disclaimer: The information provided is for guidance purposes only and is not intended as a definitive legal interpretation of relevant governing legislation.

How are Rates Assessed?
The commercial rates payable in any year is calculated by multiplying the Valuation (NAV) of the property which is set out by Tailte Éireann by the Annual Rate on Valuation (ARV) which is adopted by the Local Authority.

Your rates liability for 2025 will be calculated by multiplying the Valuation (NAV) of the property, set by the Valuation Division of Tailte Éireann, by the Annual Rate on Valuation (ARV) of 0.245 which was adopted by Kerry County Council at their 2025 Budget meeting held on the 25th of November 2024.

What is the Annual Rate of Valuation and how is it calculated?
Following the consideration of the Annual Budget (see Financial Reports) each year, the elected members determine the Annual Rate on Valuation for the following year. The shortfall between the cost of providing all services and the income from Government funding is funded through the collection of rates.

Who pays Rates?
The person liable for payment of rates is primarily the person or company in occupation of the rateable property on ‘The Date of Making the Rate’ with the following exceptions:-

• If the property is vacant at the Date of Making the Rate, the owner of the property is liable.
• In the event that another occupier takes occupation after the date the rate has been struck, the local authority can determine that the incoming occupier should pay a portion of the rate proportionate to their occupation.

This issue or other charges owed to Kerry County Council should be specifically addressed by you with your Solicitors during the preparation of leases or property transfers.

When are Rates Payable?
In previous years, commercial rates were payable in two moieties (halves), with the first 50% (and any arrears) due on the 1st of January and the second 50% falling due on the 1st of July.

From 1st January 2024 commercial rates are now payable in full in January. You will be required therefore to make payment of the full amount (and any arrears due). Alternatively, customers can spread the cost of the commercial rates across 10 months of the year by availing of a Direct Debit option.

How can I pay my rates:

• Direct Debit – payments are spread throughout the year and are automatically deducted from your nominated bank account on the last Thursday of every month.
• Electronic Fund Transfer (EFT) – contact the Revenue Department at 066 7162100.
• Credit or Debit Card – contact the Revenue Department at 066 7162100.
• Cheque or Postal Order – Make payable to Kerry County Council and post to Revenue Department, Kerry County Council, Ashe Hall, Denny Street, Tralee, Co. Kerry, V92 PVW3.
• Cash Payments – at the public counter in the Ashe Hall, Denny Street, Tralee, Co. Kerry from 9am to 5pm, Monday to Friday excluding bank holidays.

Rates Payers Experiencing Financial Difficulties
Kerry County Council will work with customers with outstanding balances on rates to facilitate payment plans. Ratepayers experiencing financial difficulties should contact their Revenue Collector to agree an acceptable payment plan. Email: [email protected]

What happens if I don’t pay my Rates?
Failure to pay your Rates by the specified period will result in legal proceedings being issued, including a Court Summons where necessary. Kerry County Council may also register the debt as a judgement mortgage on the property.

Is there interest charged on arrears on Rate accounts?
This is covered under Section 12 & 14 of the Local Government (Rates and other Matters) Act 2019  –

• Section 12 – Interest on overdue Rates: From 2026 Bills onwards there will be interest applied on bills due to any arrears on commercial rate accounts at the end of 2025.  Kerry County Council strongly encourage all ratepayers to enter into payment schedules that seek to clear their commercial rate liabilities by the 31^st December annually.
• Under Section 14 of the Act, – Unpaid Rates to be a charge on the Relevant Property:  Any rates and accrued interest which is due and payable in respect of a property by an owner in their capacity as a liable person remains a charge on the property.

What is the duty on owners/ratepayers in relation to a transfer of property?
Section 11 of the Local Government Rates & Other Matters Act 2019 Act imposes a duty on property owners (or their agents) and on occupiers to inform the County Council of any change in their status as the liable person for payment of rates within 10 working days of any such change. Notification is necessary  in circumstances where you were liable to pay rates at a property but no longer are OR if you have now become liable for payment of rates at a property.

Under Section 13 of the Act, owners of a commercial property must notify the council when the property is being sold within 10 working days of the sale.  They must pay any rates for which they are liable in respect of that property for the period up to and including the day immediately before the sale.

A change of owner/ occupier form should be completed and returned to the Council in relation to any changes within 10 working days. 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 1st January 2024.

The full text of the Local Government Rates and other Matters Act 2019 can be accessed at https://www.irishstatutebook.ie/

A Section 11 Form can be downloaded here.

If my property is vacant am I entitled to a refund?
In cases where the property is vacant at the making of the rate the liability lies with the person entitled to occupy the property (the leaseholder or if there is no lease – the owner). Commercial rates are due even if a property is vacant. However, a vacant property may qualify for a refund of 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.
Section 31 of the Local Government Reform Act, 2014 provides a change to rating law in relation to rates on vacant properties, local authorities may now vary the level of relief granted on vacant properties going forward. This will be decided each year as part of the annual budget process.

A Refund of Rates Application Form can be downloaded here.
A Vacant Declaration Form can be downloaded here 

Has the Council authority to set off a payment against rates due?
Yes. If a payment is due to a person or company and rates are due by the same person or company, the payment may be set off against the rate.

Can I have my valuation revised?
Requests for revision of valuation are normally instigated by Local Authorities, but any owner or occupier of a rateable property can apply for revision directly to the Valuation Division of Tailte Éireann provided that there has been a material change of circumstance in the property since it was previously valued. In brief, a material change of circumstance means a physical alteration or new building, total or partial demolition, or a sub-division or amalgamation of relevant property. A change of Valuation status (e.g. from domestic to commercial or vice versa) is also deemed to be a material change of circumstance.
In general, Kerry County Council will automatically list new properties for valuation – or those where significant alterations have taken place. Any person who is an interest holder in a property to which the Valuation Act 2001 refers, may on payment of the prescribed fee apply for a revision of valuation to the Commissioner of Valuation.

How can I contact the Valuation Division of Tailte Éireann?
The contact details are as follows:
Postal address:
Tailte Éireann – Valuation,
Block 2, Irish Life Centre
Lower Abbey Street
Dublin 1, D01E9X0
Telephone: (01) 817 1000
LoCall: 1800 304 444
Email: [email protected]
Website address: www.tailte.ie

Can the result of a revision application be appealed?
An appeals procedure exists for persons aggrieved by the Commissioner’s decision at Revision stage. Appeal application forms are issued by the Valuation Division of Tailte Éireann upon issue of the Valuation Certificate or Notice resulting from the revision application. Rates assessed on the current effective valuation following revision result 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 of appeal 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.
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 Division at Tailte Éireann.

Once a valuation is determined by the Valuation Division, Tailte Éireann, and no appeal has been lodged, can it be reviewed?
No. If an appeal has not been lodged within the relevant time frame, then no further right of appeal exists.

Is any Property Exempt from Rates?
Yes, Domestic properties, Community Halls, Farm Land and Farm Buildings, properties directly occupied by the State, Schools, and Churches etc. A full list of property not rateable is included in Schedule 4 of the Valuation Act, 2001

Can I apply for Partial Exemption for a Community Sports Hall?
The Valuation (Amendment) Act 2015, which came into effect on 8th June 2015, in connection with Community Sports Clubs amends Schedule 4 of the Valuation Act 2001 and provides a partial exemption from commercial rates for Community Sports Clubs that are registered under the Registration of Clubs (Ireland) Act, 1904. Community Sports Clubs not registered under the 1904 Act, and which operate on a not for profit basis, will continue to be exempt from rates and do not need to make an application.
Under the partial exemption, Community Sports Clubs registered under the Registration of Clubs (Ireland) Act 1904 will not be liable for commercial rates on buildings, or parts of buildings, used exclusively for community sport and not for the generation of income, or to generate income from participants in community sport, or by community organisations that use the building or part of the building for community purposes. Buildings or parts of buildings, used for or in conjunction with the sale or consumption of alcohol or food, retail use or hire for profit (other than outlined in the previous paragraph) are liable for rates.
The Valuation Division of Tailte Éireann will revise the valuations of Community Sports Clubs benefiting from the amendment to Schedule 4.

For further information, please contact Tailte Éireann directly at

Sports Club Applications,  Tailte Éireann – Valuation, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1, D01 E9X0.

Related Forms

• Direct Debit Form
• Standing Order Form
• Section 11 Form
• Application for Refund of Rates
• Vacant Declaration Form

Contact Us
Rates Section, Revenue Department,
Kerry County Council,
Ashe Memorial Hall,
Denny St,
Tralee,
Co. Kerry
V92 PVW3
Tel: 066-7162100

Email [email protected]
Opening Hours Monday to Friday, 9.00am to 5.00pm