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 under the Valuation Act 2001. The levying and collection of rates are matters for each individual local authority. As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures. I recognise that these are difficult economic times and I will continue to keep all matters relating to rates under regular consideration in my Department.
The revenue base of local authorities was broadened in 2009 by the introduction in the Local Government (Charges) Act 2009 of a €200 charge on non-principal private residences. The charge is payable in respect of private rented accommodation, holiday homes and other non-principal private residences. As at 15 September, 2011, the non-principal private residence charge has raised €69,821,880 in 2009, €68,294,000 in 2010 and €61,789,760 in respect of 2011.
The EU/IMF Programme of Financial Support for Ireland commits the Government to the introduction of a property tax for 2012. The Programme reflects the need, in the context of the State's overall financial position, to put the funding of locally delivered services on a sound financial footing, improve accountability and better align the cost of providing services with the demand for such services. In light of the complex issues involved, a property tax, requiring a comprehensive property valuation system, would take time to introduce and accordingly, to meet the requirements in the EU/IMF Programme, the Government has decided to introduce a household charge in 2012. The household charge is an interim measure and proposals for a full property tax will be considered by the Government in due course. The charge will be set at €100 and will apply to the majority of the households in the country, subject to a limited number of exemptions and waivers. It is expected to raise some €160 million and it is the intention that the revenues from the charge will support the provision of local services. Legislation to underpin the household charge will be brought before the Oireachtas shortly.
The information requested in respect of each local authority is set out in the following table. 2009 is the most recent year for which audited information is available.
|
Authority Name
|
2007€
|
2008€
|
2009€
|
|
Carlow County Council
|
48,659
|
63,701
|
84,558
|
|
Cavan County Council
|
106,716
|
78,828
|
150,332
|
|
Clare County Council
|
301,577
|
419,856
|
396,538
|
|
Cork County Council
|
3,279,302
|
3,868,254
|
5,041,167
|
|
Donegal County Council
|
2,137,878
|
2,302,580
|
1,363,280
|
|
Fingal County Council
|
886,521
|
1,364,689
|
2,141,388
|
|
Dun Laoghaire Rathdown County Council
|
1,464,053
|
1,161,247
|
1,712,032
|
|
Galway County Council
|
1,951,482
|
2,636,068
|
2,727,353
|
|
Kerry County Council
|
2,050,403
|
1,719,763
|
2,362,878
|
|
Kildare County Council
|
0
|
0
|
0
|
|
Kilkenny County Council
|
498,011
|
1,013,476
|
1,237,416
|
|
Laois County Council
|
119,570
|
172,267
|
271,481
|
|
Leitrim County Council
|
339,461
|
439,741
|
545,554
|
|
Limerick County Council
|
1,720,067
|
1,948,681
|
2,644,874
|
|
Longford County Council
|
272,432
|
410,706
|
204,541
|
|
Louth County Council
|
617,097
|
654,051
|
756,462
|
|
Mayo County Council
|
1,438,372
|
1,649,093
|
2,484,383
|
|
Meath County Council
|
0
|
0
|
0
|
|
Monaghan County Council
|
211,786
|
274,444
|
602,947
|
|
North Tipperary County Council
|
44,232
|
77,122
|
188,260
|
|
Offaly County Council
|
395,289
|
567,400
|
803,689
|
|
Roscommon County Council
|
31,383
|
751,669
|
1,563,232
|
|
Sligo County Council
|
176,004
|
283,838
|
579,355
|
|
South Dublin County Council
|
2,192,432
|
-188,700
|
1,687,009
|
|
South Tipperary County Council
|
3,716
|
2,380
|
1,760
|
|
Waterford County Council
|
509,005
|
383,252
|
408,964
|
|
Westmeath County Council
|
66,805
|
1,480
|
236,607
|
|
Wexford County Council
|
606,820
|
509,989
|
660,644
|
|
Wicklow County Council
|
579,045
|
1,260,842
|
1,464,190
|
|
Cork City Council
|
188,362
|
313,373
|
1,852,616
|
|
Dublin City Council
|
17,718,465
|
5,616,183
|
6,247,794
|
|
Galway City Council
|
1,500,777
|
2,627,132
|
2,435,131
|
|
Limerick City Council
|
2,742,128
|
2,079,954
|
1,823,528
|
|
Waterford City Council
|
89,214
|
143,235
|
189,950
|
|
Clonmel Borough Council
|
0
|
0
|
47,189
|
|
Drogheda Borough Council
|
952,938
|
928,391
|
2,149,886
|
|
Kilkenny Borough Council
|
234,328
|
457,958
|
555,533
|
|
Sligo Borough Council
|
1,322,193
|
661,977
|
890,046
|
|
Wexford Borough Council
|
303,771
|
209,381
|
467,995
|
|
Arklow Town Council
|
258,683
|
413,109
|
520,877
|
|
Athlone Town Council
|
14,374
|
0
|
0
|
|
Athy Town Council
|
0
|
0
|
0
|
|
Ballina Town Council
|
554,858
|
525,779
|
729,526
|
|
Ballinasloe Town Council
|
272,079
|
321,894
|
324,172
|
|
Birr Town Council
|
205,713
|
270,109
|
233,453
|
|
Bray Town Council
|
541,561
|
734,883
|
704,429
|
|
Buncrana Town Council
|
282,927
|
282,303
|
762,828
|
|
Bundoran Town Council
|
36,039
|
54,630
|
87,232
|
|
Carlow Town Council
|
58,618
|
161,463
|
110,825
|
|
Carrick on Suir Town Council
|
14,523
|
3,253
|
4,606
|
|
Carrickmacross Town Council
|
36,121
|
51,037
|
88,280
|
|
Cashel Town Council
|
0
|
0
|
0
|
|
Castlebar Town Council
|
424,300
|
537,165
|
682,085
|
|
Castleblayney Town Council
|
90,093
|
150,298
|
133,134
|
|
Cavan Town Council
|
259,398
|
213,192
|
300,985
|
|
Clonakility Town Council
|
12,773
|
12,343
|
52,862
|
|
Clones Town Council
|
65,752
|
51,175
|
128,492
|
|
Cobh Town Council
|
64,784
|
125,741
|
146,664
|
|
Dundalk Town Council
|
874,504
|
409,189
|
966,133
|
|
Dungarvan Town Council
|
434,906
|
276,356
|
311,792
|
|
Ennis Town Council
|
339,577
|
540,437
|
591,822
|
|
Enniscorthy Town Council
|
11,661
|
51,780
|
58,316
|
|
Fermoy Town Council
|
102,313
|
138,402
|
204,826
|
|
Kells Town Council
|
0
|
0
|
0
|
|
Killarney Town Council
|
715,466
|
654,326
|
833,203
|
|
Kilrush Town Council
|
4,793
|
1,970
|
7,777
|
|
Kinsale Town Council
|
15,216
|
51,171
|
14,472
|
|
Letterkenny Town Council
|
154,583
|
347,679
|
388,328
|
|
Listowel Town Council
|
103,557
|
217,702
|
209,707
|
|
Longford Town Council
|
339,919
|
339,023
|
591,740
|
|
Macroom Town Council
|
4,899
|
5,855
|
51,661
|
|
Mallow Town Council
|
56,559
|
135,168
|
171,242
|
|
Midleton Town Council
|
94,332
|
80,524
|
108,601
|
|
Monaghan Town Council
|
308,221
|
299,864
|
538,040
|
|
Naas Town Council
|
5,473
|
886
|
0
|
|
Navan Town Council
|
0
|
0
|
331,598
|
|
Nenagh Town Council
|
177,348
|
247,242
|
377,330
|
|
New Ross Town Council
|
24,976
|
12,565
|
8,065
|
|
Skibbereen Town Council
|
118,618
|
133,064
|
161,644
|
|
Templemore Town Council
|
5,925
|
14,354
|
16,509
|
|
Thurles Town Council
|
121,320
|
215,490
|
344,008
|
|
Tipperary Town Council
|
1,278
|
0
|
0
|
|
Tralee Town Council
|
982,956
|
1,179,870
|
2,912,370
|
|
Trim Town Council
|
0
|
0
|
0
|
|
Tullamore Town Council
|
543,070
|
855,628
|
736,996
|
|
Westport Town Council
|
164,327
|
121,984
|
149,391
|
|
Wicklow Town Council
|
191,001
|
230,205
|
291,953
|
|
Youghal Town Council
|
182,887
|
440,598
|
339,981
|
|
Total
|
56,372,575
|
47,774,005
|
64,708,517
|
