Revenue Collection

All government and public bodies no longer send or receive cheques to or from businesses in Ireland.

The Valuation List for properties which were the subject of the Revaluation of the Limerick City and County Council rating authority area became effective for rates purposes on 1st January 2015.

Limerick City and County Council transferred all non-domestic accounts to Irish Water from 1st December 2016.

An annual Local Property Tax (LPT) charged on all residential properties in the State came into effect in 2013. The LPT is collected by the Revenue Commissioners.

Commercial Rates originated in the 19th century when all property was valued based on its annual letting value. It is essentially a property tax on commercial premises. Rates on domestic properties were abolished in 1977 and on agricultural land & buildings in 1982.

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.

Limerick City and County Council has agreed to allocate funding in 2022 to support small and medium businesses operating in Limerick City and County.

Legal Obligation of Owners of Commercially Rated Property.