- Business rates are charged annually by County Councils and Local Authorities on commercial properties based on the Rateable Valuation of each individual property. Until recently the Rating Valuation legislation was more than 100 years old. However the new Valuation Act 2001 updated the system of assessing Rateable Valuations on commercial properties. Currently the Valuation Office is undertaking a revaluation of all commercial properties throughout Ireland. The opportunity to appeal a rating assessment can occur when the local authority publishes a revaluation list (every five years). Other circumstances in which an appeal may be appropriate include: reassessment following redevelopment or change of use; temporary inability to use a property, or a permanent material change in circumstances.
• Advice on the fairness or otherwise of existing Rateable Valuations
• Advice on potential rates liability for new properties
• Applications for downward revision of Rateable Valuations
• Preparation/submission of statutory appeals against newly revised Rateable Valuations
• Negotiating with the Valuation Office
•Preparation of submissions and representation at Valuation Tribunal and High Court hearings
• Advice on liability for rates and eligibility for refunds and or exemption from rates