The Local Government Rates and Other Matters Act 2019, (as amended), was commenced on 1st January 2024. The following provisions now apply.
Billing
The rates bill is due and payable in full on the first day of January each year. (The heretofore payment in two moieties no longer applies)
- Interest will be applied to unpaid rate accounts from 2026.
- Amendments to a valuation list will be effective immediately.
- A pro-rata liability and billing will apply where occupation ends or begins mid-year.
Vacant Property
If a property is partially vacant or vacant for periods due to seasonality the 2024 rates bill is payable in full.
The following scheme for the abatement of rates due to it by liable persons, or classes of liable persons, in respect of vacant properties was adopted by Carlow County Council for year ending 31st December 2024.
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Scheme for the Abatement of Rates in respect of Vacant Properties (Section 9 of the Local Government Rates and Other Matters Act 2019 as amended) |
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|---|---|---|---|---|
| Band | Annual Rate Demand Financial Year Ending 31st December 2024 | % Abatement | ||
| Band A | Less than or Equal to | € 5,000.00 | 100% | |
| Band B | Greater Than | € 5,000.00 | First € 5,000 | 100% |
| Greater Than € 5,000 | 50% | |||
e.g., 2024 rates bill is € 9,000 (exc. arrears) then (50% *(€9,000 less € 5,000)) = € 2,000 payable for 12 months of vacancy or pro rata for periods less than 12 months.
Duty to provide information
Ratepayers have a duty to give notice within 10 days to the local authority if they become aware that incorrect information is being held by the local authority and in default without reasonable excuse will be guilty of an offence on summary conviction and liable to a fine not exceeding €5,000.
Ratepayers have a duty to inform the local authority where they (i) cease to be a liable person, (ii) become a liable person, (iii) change their status as a liable person. and in default without reasonable excuse will be guilty of an offence on summary conviction and liable to a fine not exceeding €5,000.
Sale of Property
A liable person who proposes to sell a relevant property is required to pay to the local authority any rates and accrued interest which is due and payable in respect of that property in their capacity as a liable person on or before the completion of the sale and in default without reasonable excuse will be guilty of an offence on summary conviction and liable to a fine not exceeding €5,000 or imprisonment for a term not exceeding six months or both.