Commercial Rates Payment Enforcement

What are rates? 

Commercial Rates are the financial contribution business owners and occupiers make which provides for a wide range of services that improve our county. 

Where does the income from commercial rates go? 

Income from Commercial Rates is used to fund a wide range of Local services provided by Laois County Council each year such as Fire Services, Public Lighting, Libraries, Public Parks, Playgrounds and many projects. 

Who pays rates? 

The person liable for the payment of Commercial Rates is the person in occupation of the rateable property on The Date of the Making of the Rate. 

If there is another occupation after the date the rate has been struck, Laois County Council can determine that the incoming occupier should pay a portion of the rate proportionate to their occupation. This issue of other charges on the property should be addressed with your Solicitor during the preparation of leases or property transfers. See  

How are rates assessed? 

The Rate Charge is calculated by multiplying the “Rateable Valuation” by the “Annual Rate on Valuation”. 

The “Rateable Valuation” of a property is determined by the Commissioner of Valuation. 

The “Annual Rate on Valuation” is set annually by the Members of Laois County Council at their budget meetings. 

Example:- 
Rateable Valuation of Property as determined by the Valuation Office = €5,500.00 
Rate on Valuation for 2024  = €0.2217 
Rates due for 2024 (€5,500.00 x €0.2217) = €1,219.35 

When are my Rates due?

In accordance with the Local Government Rates and other Matters Act 2019 (as amended), several changes are taking place that will affect Rate Accounts for 2024.  

The most significant are:  

• Commercial Rates are now due from 1st January and are payable as a single charge. However, the Council will continue to accept monthly payments on request. - All amendments to the Valuation List will now be effective immediately (i.e., revisions, additions, removals and appeals).  
• There will now be provision for pro-rata liability and billing where occupation ends and begins mid-year.  

Is interest charged on commercial rates arrears? 

By way of advance notice and in accordance with new legislation, interest charges will be applicable from 1st January 2026 on unpaid 2025 Commercial Rates bills. Further information on this will be provided in due course. 

What happens if I don’t pay my commercial rates? 

Laois County Council is obliged by law to levy and collect Commercial Rates and will pursue legal enforcement where necessary. 

If you are having difficulties paying your commercial rates you are urged to contact your Rate Collector to discuss and agree a payment plan.  Contact details are included on the bottom of your rates bill.