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 Local Government (Charges) Act 2009 introduced a €200 annual charge on non principal private residences.
Due to Level 5 restrictions under the Government's Plan for Living with Covid-19, Motor Tax public counters will be closed. We will however be fully operational behind the scenes and will continue to process applications via post and emails.
Limerick City and County Council has agreed to allocate funding in 2020 to support small and medium businesses operating in Limerick City and County.
Click here to pay your rent online. (PIN required)
Information on invoicing Limerick City and County Council: All invoices should be e-mailed to firstname.lastname@example.org an
Legal Obligation of Owners of Commercially Rated Property.
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.