Commercial Rates

Commercial Rates

Rateable Valuations

Rates are payable only on commercial properties. Rateable Valuations are set by the Commissioner of Valuations. The Rateable Valuation is used to determine the level of commercial rates payable by each ratepayer.

Properties liable as commercial are identified through Planning Permission issues, Commencement Notices and Revenue Staff Officers who are working in the field.

Rate Collection

Rates are calculated by multiplying the Rateable Valuation of a property by the Annual Rate on Valuation as adopted by the County Council at the relevant Budget meeting.

Rates are payable in two moieties, the 1st on issue of Demand, and the 2nd on the 1st of July.

The Rated Occupier is liable for payment of Rates, but where the property is vacant, the owner becomes liable.

Revenue Staff Officers have responsibility for collection of Rates. Where the Collector is unable to obtain payment in the normal way, legal proceedings may be taken to recover the outstanding amount with costs. Following this an Instalment Order may be sought, or a Judgement Mortgage obtained and registered against the property. The Revenue Staff Officer can also seize goods to cover the value of outstanding rates due. This may affect the subsequent sale of the property.

Contact details for the Valuation Office:

Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1

Phone General Queries: (01) 817 1000
FAX:            (01) 817 1180


Rates are payable in 2 moieties/halves each year. The first moiety is payable immediately upon issue of the Rate Demand which is usually in March each year and the second moiety is due on the 1st July.

Offaly County is happy to offer our Ratepayers the following payment methods:


  • Cash/Cheques/Postal Orders/Credit or Debit Card- Pay at the Cash Office in Offaly County Council, Áras an Chontae, Charleville Rd., Tullamore. The Cash Office is open Monday to Friday 9.30am to 4.00p.m. and is open through lunch for your convenience.Tel: 05793 46800 ext 6792
  • Payments can also be made at the cash offices in Birr Municpal District office, Wilmer Road, Birr Mon-Fri. 9am to 1.30pm & 2pm to 4pm and at Edenderry Municpal District Office, Town Hall,Edenderry - Mon to Fri 9am to 1.30pm & 2pm to 4pm.Phone: (046) 9731256.
  • Standing Order - Offaly County Council accepts payment of Rates by Standing Order(this form can be downloaded or can be obtained from the Rates Department on 057 93 57450). 
  • By Phone Call - Payments may also be made over the phone by giving your credit card/laser card details to our Cash Office at 057 93 46800 ext. 6792
  • Electronic Funds Transfer (EFT) - Lodge directly to Offaly County Council's Bank Account. Contact the Central Revenue Collection Department for more details 057 9357450
  • By Post - Cheques/Postal orders/Money orders/Bank drafts - crossed and made payable to Offaly County Council. Post to: Central Revenue Collection Department, Offaly County Council, Aras an Chontae, Charleville Road, Tullamore, Co. Offaly.
  • If you wish to make arrangements to pay by instalments, this can be arranged through your Revenue Staff Officer. Offaly County Council is divided into areas for the purposes of Rate Collection and each area is assigned a Revenue Staff Officer - please see table above.
  • Contact details for each Revenue Staff Officer here