How can I pay my Rates Bill?
Payment may be made at one of Wexford County Councils Cash Offices throughout the County or at any Post Office using the barcode on the front of your Rate Bill
Standing Order / Direct Debit - Pay monthly over the course of the year. Please contact your Credit Controller/Rate Collector
Recurring Card Payments – Set up a weekly, fortnightly or monthly recurring payment using your Debit or Credit Card. Please contact your Credit Controller/Rate Collector
Secure Internet Payment – Pay using our secure web page. To request a PIN number please contact the Rates Department
Electronic Banking - Pay online by Electronic Fund Transfer. Please see the front of your Rate Bill for Wexford County Councils bank details and the reference to be quoted
By Telephone - Contact the Rates Department to make a payment over the telephone by Credit or Debit Card
What are Commercial Rates?
Rates are a property tax on commercial properties and the income generated goes towards meeting the day-to-day cost of services provided by Wexford County Council each year such as the Fire Service, Libraries, Public Lighting, Environmental Protection, Parks and Open Spaces, community supports and initiatives, the promotion of local economic development and emergency responses to events such as severe weather, floods, pollution etc
How are Rates calculated?
The amount of commercial rates payable in any year by a business is calculated by multiplying the valuation of the property, known as the Net Annual Value (NAV), by the Annual Rate on Valuation (ARV).
The Net Annual Value (NAV) of a property is determined independently by the Valuation Office.
The Annual Rate on Valuation (ARV) is set annually by the Members of Wexford County Council at their Budget meeting.
Net Annual Value: €1,000.00
Annual Rate on Valuation for 2020: 0.246
Rates Payable: €1,000.00 x 0.246 = €246.00
Who pays Rates?
The person in occupation of a rateable property, or the owner if the rateable property is vacant, is liable for payment of the commercial rates.
To comply with Section 32 of the Local Government Reform Act 2014 owners of rateable property are required to notify the Rates Department in writing of a change of occupier within 14 days of the date of transfer of the property. This includes a change in ownership, change in tenancy or where a tenant vacates. Submit your notification online.
The owner or occupier is legally required to discharge all commercial rates for which he/she is liable at the date of transfer.
When are Rates payable?
The Rate Bill is issued annually, usually at the end of January, and is payable in two moieties or instalments. The first instalment, 50% of the annual charge plus any arrears outstanding (if any), is payable when the Rate Bill is issued. The second instalment is payable on the 1st July.
What if the rateable property is vacant?
Rates remain payable on vacant property. The owner of the property may be entitled to a refund/discharge of rates on vacant property providing:-
• The entire property is vacant at the Date of Making the Rate.
• He/She is bona fide unable to secure a suitable tenant at a reasonable rent or the property is vacant for the purpose of carrying out repairs/alterations to the premises.
Owners must complete a Vacant Premises Application (VPA) Form and submit it to the Rates Department, along with relevant supporting documentation, in order to claim a discharge of rates on vacant premises.
Prior to January 2018 a 100% waiver applied in respect of commercial rates on vacant property where a property satisfied the criteria outlined above.
From January 2018 a 90% waiver will apply and owners will be liable for 10% of the total commercial rates due in respect of their vacant commercial premises where their VPA has been submitted and approved.
Can I have my valuation revised?
Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the valuation process, a revision of the valuation of a property may only be carried out if a “Material Change of Circumstances” has taken place since the property was last valued.
An owner or occupier of a property may make an application to the Valuation Office to have the valuation of a property revised provided that there has been a material change of circumstance since it was previously valued.
In brief, a material change of circumstance means a physical alteration or new building, total or partial demolition, or a sub division or amalgamation of relevant property. A change of valuation status (e.g. from domestic to commercial or vice versa) is also deemed to be a material change of circumstance. A change in the economic circumstances of a property (e.g. something which brings about new trading conditions) does not, in itself, constitute a material change of circumstances.
Please note, an application for revision may result in a valuation increasing, decreasing or remaining the same.