Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation pursuant to the Valuation Acts 2001 to 2015. The levying and collection of rates are matters for each individual local authority.
My Department does not hold any data on the number of properties paying rates in individual local authority areas.
The Local Government Audit Service provide an independent audit of local authorities annual financial statements and a summary of their findings, titled Overview of the Work of the Local Government Audit Service, is published annually on my Department's website at the following link:
https://www.housing.gov.ie/search/archived/current/category/local-government-audit-service/sub-type/annual-report/topic/activity/type/publications
2018 is the latest year for which audited local authority annual financial statement data is available. You will note that in the 2018 and 2017 publications a detailed summary of rates accrued and collected is at Appendix 12 and at Appendix 11 in the 2016 and 2015 publications.