Occupiers of rateable commercial properties such as shops, offices, factories, workshops, warehouses, hotels and licenced premises must pay commercial rates on their property to Tipperary County Council. The rates bill is due and payable in full on the first day of January each year. From January 2026, interest will be applied to unpaid rate accounts.
What are commercial rates?
Commercial Rates are an annual, statutory charge on commercial and industrial properties such as such as shops, offices, factories, workshops, warehouses, hotels and licenced premises.
How are my commercial rates calculated?
Rates are calculated by multiplying the Valuation of the property which is determined by Tailte Eireann by the Annual Rate on Valuation (ARV) which is adopted annually by Tipperary County Council.
Example of 2026 rate calculation:
| Valuation of Property: | X | Annual Rate on Valuation (ARV): | Annual rate amount payable: |
| €1,000 | X | 0.2232 | €223.20 |
The Chief Operations Officer of Valuation at Tailte Eireann is responsible for the valuation of commercial properties. Meanwhile, the Local Authority is tasked with determining the Annual Rate on Valuation (ARV) which is used to calculate commercial rates. For further details on the valuation process, please visit www.tailte.ie
Forms
Below are forms that may be helpful for managing your commercial rates account.
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Liability of Payment
Who is liable to pay commercial rates?
The occupier of the property is liable to pay rates.
If there is a change in occupier during the year, then the rates are liable on a pro-rata basis between the relevant occupiers. Where the property is unoccupied, then the owner is liable.
All liable persons have a legal obligation to inform the Local Authority of any change in the occupancy of relevant property within 10 working days of;
- A new tenant coming into the property
- A change of tenant
- A property becoming vacant
- The sale of a property
Failure to adhere to the above may result in prosecution and, if found guilty, to a fine up to €5,000
The liable person is:
(i) The occupier of the relevant property on the first day of the local financial year
(ii) If the relevant property is unoccupied on that day, the person who is for the time being entitled to occupy the property on that day.
When are commercial rates due for payment?
The rate bill is due and payable in full on the first day in January each year. From 2026, interest will be applied to unpaid rates applicable to 2025. Section 12 of the Local Government Rates and Other Matters Act 2019 has legislated for the payment of interest on commercial rates that are outstanding.
Tipperary County Council strongly encourage all ratepayers to enter into payment schedules that seek to clear their commercial rate liabilities by the 31st December annually.
Payment Methods
How can I pay my commercial rates?
By Credit Transfer/Standing Order/Direct Debit to:
Tipperary County Council, Allied Irish Bank, 52/53 Pearse Street, Nenagh, Co. Tipperary
| Account Details |
Sort Code: 93 52 20 Account No: 19195057 BIC: AIBKIE2D IBAN: IE39 AIBK 9352 2019 1950 57 |
Email for remittances: remittance@tipperarycoco.ie
Standing Order Form: Standing Order Form
Direct Debit Form: Direct Debit Mandate
By Telephone:
Phone the Cash Desk - by contacting 0818 06 5000/6000
Directly to your Revenue Collector – their contact number is available on the front of your rate bill or by contacting 0818 06 5000/6000.
In either case, have your credit or debit card details to hand.
In Person: To our Cash Desk/Receipts Counter at our offices in Clonmel, Carrick on Suir, Nenagh, Tipperary Town, Thurles.
By Post: Cheques, Money Order and Postal Orders should be crossed and made payable to Tipperary County Council and issued to the Receipts Office, Tipperary County Council, Civic Offices, Limerick Road, Nenagh, E45 A099.
Post Office Payment: An Post Payment Cards
In all cases, please quote your customer number/commercial rate account number.
Non Payment of Commercial Rates
What happens if I do not pay my Rates?
Failure to pay your Rates by the specified period or engage in meaningful discussion with your Revenue Collector will result in legal proceedings being issued, followed by a Court Summons/Civil Proceedings.
The Council may utilise a number of enforcement measures such as:
- Registering the debt as a judgement mortgage on the property owned by the ratepayer
- Registration of judgement in the High Court (which leads to publication by credit rating agencies)
- Judgement may be referred to the Sheriff who is empowered to seize goods to satisfy the judgement.
Tipperary County Council endeavour to work with customers who have outstanding balances on their rates account. If you are experiencing difficulty paying your rates bill, contact your Revenue Collector who will facilitate a payment plan.
What do I do if my circumstances change?
Contact your Revenue Collector, direct contact details can be found on your rates bill or alternatively email rates@tipperarycoco.ie. Tipperary County Council will work with customers that have outstanding balances on their rates accounts to facilitate payment plans. Failure to engage and maintain your payment plan by the specified period may result in legal proceedings being issued including a court summons where necessary.
Changes In Occupier or Ownership
I am relocating my business to Tipperary or relocating within Tipperary, what should I do?
Contact your Revenue Collector, direct contact details can be found on your rates bill or alternatively email rates@tipperarycoco.ie.
We will advise you on completing a Section 11 Form which you will need to submit to the Commercial Rates Section of Tipperary County Council.
Section 11 Transfer of Rates Form can be found here.
Duty of Owner/Occupier in relation to transfer of ownership/occupancy?
The duties of the ratepayer are outlined in the Local Government Rates and other matters Act.
Section 11 – The ratepayer must inform the local authority where they:
- Cease to be a liable person
- Become a liable person
- Change their status as a liable person
The penalty for contravening this requirement, without reasonable excuse, is being guilty of an offence and being liable, on summary conviction, to a Class A Fine up to €5,000.
Section 13 - a liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale.
Section 14 - any unpaid and any interest accruing on unpaid rates shall be and remain a charge on the relevant property where the owner of the property is the person liable for the rates.
Vacancy
What if the property is vacant?
Commercial Rates remain payable on a vacant property.
Owners must notify the local authority and advise that the property is vacant and for letting, or is closed for refurbishment or repair.
Should your business meet the below criteria, the application form to apply for vacancy relief can be downloaded here Declaration of Vacancy Form.
Where the property is vacant and available for letting?
An abatement of commercial rates may be considered for properties that are vacant and available for letting, provided the following conditions are met:
- Payments, where applicable, must be made prior to the application of any rates abatement.
- Applications must include the appropriate evidence and declaration form signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor and relevant payment.
- All vacant property must be advertised and evidence provided to support this. Evidence may include copies of online / newspaper advertisements, letting agents’ brochures, photos of letting signage displayed prominently on the property.
- Vacant properties must be available for inspection by staff of Tipperary County Council during the year.
Where the property is vacant due to refurbishment or repairs?
An abatement of commercial rates may be considered for properties that are closed for refurbishment or repair, provided the following conditions are met:
- Payments, where applicable, must be made prior to the application of any rates abatement.
- Applications must include the appropriate evidence and declaration form signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor and relevant payment.
- Vacant properties must be available for inspection by staff of Tipperary County Council during the year.
- If the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy is required.
There is a tiered relief approach as follows:
| Category | % Relief | To be paid |
| Qualified Vacant Properties with a rate bill up to €5,000 | 100% Abatement | |
| Qualified Vacant Properties with a rates bill over €5,000, but less than €10,000 | 80% Abatement | 20% |
| Qualified Vacant Properties with a rates bill over €10,000 | 40% Abatement | 60% |
Disputes or Appeals
What can I do if I am unhappy with the rates I am paying for my property?
The valuation of a property is determined by the Commissioner for Valuation - Tailte Eireann (formerly known as the Valuation Office).
No alteration can be made to the rates assessment of a ratepayer until such time as the valuation of the property is amended by the Commissioner of Valuation. A ratepayer may seek to have the valuation on a property revised. For further details you can contact Tailte Éireann at 01 817 1000, email info@tailte.ie or log on to www.tailte.ie
Rates Payment Incentive Scheme
2026 Rates Payment Incentive Scheme
Are you a ratepayer with an annual rates bill of up to €29,000 for 2026?
If so, you may avail of the Rates Payment Incentive Scheme reduction of 7% subject to a maximum of €700 by:
- Paying your rates bill in full by 31st July 2026
- If paying by Direct Debit, the time limit for payment is extended to September and the reduction will be applied to your September Direct Debit payment. This time limit extension does not apply to payment by Bank Standing Order.
- If your rates account is currently in arrears, you can still avail of the Rates Payment Incentive Scheme by paying a minimum of the equivalent of your 2026 rates by 31st July 2026, and enter into an agreed payment plan structured to reduce and eliminate the arrears over an agreed period of time.
Points to note:
- Your business must be commercially rated in County Tipperary.
- Your total commercial rates bills must not be over €29,000 in 2026.
- Businesses/companies with more than one commercial rates account will only qualify for the reduction once. We will apply the discount where your total rates bill for all accounts is less than €29,000.
- Vacant properties are not eligible for the scheme.
- Ratepayers who avail of the Commercial Incentive Scheme (implemented by Tipperary County Council Community & Economic Development Section) do not qualify for the Scheme.
Contact Us
- By email rates@tipperarycoco.ie
- By phone: 0818 06 5000/6000
- By contacting your Revenue Collector – Direct contact details can be found on your rates bill
In all cases please quote your customer number/commercial rate account number.
