The levying and collection of rates are matters for each individual local authority. The annual rate on valuation (ARV), which is applied to the valuation for each property, determined by the Valuation Office, to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function.
Rates income data is published by local authorities in their Annual Financial Statements. 2010 is the latest year for which audited local authority Annual Financial Statement data is available. The Annual Rate on Valuation in 2013 and the amount of commercial rates collected by each rating authority in 2010 are set out in the following table.
Local Authority
|
2013 Annual Rate on Valuation
|
2010 Rates Income (Accrued)
|
County Councils
|
-
|
€
|
Carlow
|
65.80
|
4,713,637
|
Cavan
|
56.85
|
9,215,051
|
Clare
|
72.99
|
31,371,523
|
Cork
|
74.75
|
90,916,445
|
Donegal
|
69.70
|
16,168,187
|
Dun Laoghaire Rathdown*
|
0.166
|
108,969,034
|
Fingal*
|
0.144
|
81,556,189
|
Galway
|
66.59
|
18,200,480
|
Kerry
|
80.35
|
17,554,303
|
Kildare
|
68.95
|
35,017,488
|
Kilkenny
|
52.05
|
9,425,334
|
Laois
|
64.63
|
8,187,869
|
Leitrim
|
62.15
|
3,660,377
|
Limerick
|
59.92
|
23,150,780
|
Longford
|
65.35
|
3,631,607
|
Louth
|
55.08
|
5,746,530
|
Mayo
|
68.76
|
10,349,404
|
Meath
|
69.62
|
19,689,702
|
Monaghan
|
56.20
|
4,965,581
|
North Tipperary
|
57.74
|
6,182,328
|
Offaly
|
56.77
|
7,267,813
|
Roscommon
|
72.89
|
7,733,539
|
Sligo
|
64.43
|
4,016,899
|
South Dublin*
|
0.162
|
112,063,348
|
South Tipperary
|
56.77
|
7,323,848
|
Waterford
|
69.22
|
5,676,246
|
Westmeath
|
52.27
|
8,064,443
|
Wexford
|
71.52
|
15,041,928
|
Wicklow
|
76.78
|
13,425,755
|
City Councils
|
-
|
-
|
Cork
|
74.05
|
56,548,108
|
Dublin
|
60.88
|
296,510,814
|
Galway
|
65.46
|
25,497,007
|
Limerick
|
71.19
|
24,080,407
|
Waterford
|
66.22
|
16,942,553
|
Borough Councils
|
-
|
-
|
Clonmel
|
58.84
|
4,457,738
|
Drogheda
|
65.49
|
8,748,669
|
Kilkenny
|
59.55
|
4,803,670
|
Sligo
|
68.76
|
5,615,268
|
Wexford
|
67.66
|
5,754,319
|
Rating Town Councils
|
-
|
-
|
Arklow
|
63.95
|
2,272,143
|
Athlone
|
60.72
|
3,519,698
|
Athy
|
56.29
|
1,485,262
|
Ballina
|
64.52
|
2,752,980
|
Ballinasloe
|
52.00
|
1,143,753
|
Birr
|
68.28
|
906,386
|
Bray
|
67.66
|
5,180,802
|
Buncrana
|
44.29
|
480,392
|
Bundoran
|
59.64
|
741,670
|
Carlow
|
73.75
|
4,757,249
|
Carrickmacross
|
65.55
|
665,187
|
Carrick on Suir
|
50.99
|
1,258,862
|
Cashel
|
57.56
|
635,593
|
Castlebar
|
70.23
|
2,920,489
|
Castleblayney
|
56.00
|
454,129
|
Cavan
|
73.02
|
1,518,295
|
Clonakility
|
66.96
|
1,085,295
|
Clones
|
59.90
|
290,196
|
Cobh
|
71.53
|
616,001
|
Dundalk
|
65.83
|
11,490,630
|
Dungarvan
|
60.37
|
2,113,441
|
Ennis
|
65.45
|
4,142,290
|
Enniscorthy
|
65.13
|
1,410,443
|
Fermoy
|
61.00
|
786,684
|
Kells
|
65.35
|
520,308
|
Killarney
|
70.37
|
5,765,076
|
Kilrush
|
61.93
|
591,100
|
Kinsale
|
65.11
|
1,036,555
|
Letterkenny
|
65.21
|
4,413,525
|
Listowel
|
77.07
|
1,510,379
|
Longford
|
69.01
|
2,312,838
|
Macroom
|
65.37
|
661,989
|
Mallow
|
57.88
|
2,129,908
|
Midleton
|
60.35
|
1,559,084
|
Monaghan
|
72.00
|
2,454,932
|
Naas
|
67.41
|
5,590,137
|
Navan
|
65.90
|
3,687,510
|
Nenagh
|
55.68
|
2,750,039
|
New Ross
|
55.47
|
943,233
|
Skibbereen
|
69.84
|
851,206
|
Templemore
|
53.90
|
431,456
|
Thurles
|
57.13
|
1,634,640
|
Tipperary
|
52.20
|
1,103,302
|
Tralee
|
81.18
|
6,374,133
|
Trim
|
64.10
|
633,889
|
Tullamore
|
67.65
|
3,077,564
|
Westport
|
63.55
|
2,514,155
|
Wicklow
|
63.24
|
1,445,653
|
Youghal
|
65.31
|
1,021,557
|
*county councils revalued under the Valuation Act 2001