The principal responsibility of the Motor Tax Office is the processing of motor taxation applications. Motor Tax is collected by Limerick City and County Council on behalf of the Department of Transport Tourism & Sport.
Legal Obligation of Owners of Commercially Rated Property
The Tourism Sector Support Scheme will pay a financial support to occupiers of commercial properties, directly linked to the tourism and hospitality Sector. The property types that qualify for the scheme include Hotels, Licensed Houses, Restaurants / Cafes and Hostels.
The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor.