Accounts Receivable

The Accounts Receivable Department is responsible for the billing and collection of certain Revenues on behalf of Limerick City Council.

The main functions of the Accounts Receivable Department include:

• Rates: Billings and Revenue Collection
• Water/Waste Water Commercial Charges: Billings and Revenue Collection
• Other Miscellaneous sources of income: Billings and Revenue Collection
• Operation of Cash Office

Rates: Billings and Revenue Collection

All fixed property has a rateable valuation, but rates are payable only on commercial properties.

Rateable valuations are fixed and altered by the Commissioner of Valuations, but requests for revision of valuation must be submitted to the Valuation Office, Irish Life Centre, Abbey Street, Dublin 1. The rateable valuation is used by the Local Authority to determine the commercial rates payable by each ratepayer. The most recent legislation governing this area is the Valuation Act 2001 this Act was designed to simplify, modernise and make clearer the Valuation Sytem.

Function

• Rate Book and making of rate
• Rate collection
• Revision of valuation
• Collection of charges

Rate Book and Making of a Rate

A Rate Book is produced by each Local Authority annually, setting out each heridatement, its rateable valuation and details of the rates due by persons liable for commercial rates. This is calculated by multiplying the rateable valuation of the property by the Annual Rate on Valuation as adopted by the City Council at the estimates meeting. The Annual Rate on Valuation for 2005 is €75.6931.

Public notice is given of the making of the rate. Any ratepayer dissatisfied with their rates allowances may appeal to the Administrative officer, Rates/Revenue Department, within 2 months. There is a further right of appeal to the District Court, within 4 months.

A property must be vacant on the date of the making of the rate to qualify for a refund.

Rate Collection

Rates are payable in two moieties, the first on issue of the demand (usually late January or early February), the second on July 1st. The rated occupier is liable for payment of rates, but where a property is vacant, the owner becomes liable.

Revenue Collectors have responsibility for collection of rates (and other income sources) in Limerick City Council. 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 installment order may be sought, or a judgment mortgage obtained and registered against the property. The Revenue Collector also has the power to seize goods to cover the value of the amount outstanding.

The local authority can offset any monies due to a ratepayer against rates due.

Frequently asked Questions on Rates:

What are Rates?

Rates are a tax levied on fixed commercial property. They are not a charge for specific services rendered. Property assessed for Rates includes buildings, land, railways, tolls, shops, factories, offices, etc

What is Rateable Valuation?

Rateable valuation is the tax base. It is based on the net annual letting value of a property (i.e. rent payable on the open market etc.). Rateable Valuations for all properties in the State are determined by the Commissioner of Valuation and set out in the Valuation List.

Who Pays Rates?

Generally the person liable for the payment of rates is the person in occupation of a rateable property at the date of the making of the rate.

Exceptions to this are: (1) if the property is vacant at the date of the making of the rate, the owner is liable, and (2) where the person who had liability for rates defaults on payment, a subsequent occupier can be held liable for two years rates arrears owed by the previous occupier.

How are Rates assessed/calculated?

Rates are based on two main elements:

• the rateable valuation (the tax base) of a property as determined by the Commissioner of Valuation
• the annual rate on valuation (the tax rate) as determined annually by Limerick City Council as part of the Budgeting process

Example:
RV (Rateable Valuation of Property €100
Annual Rate on Valuation for 2005 = €75.6931
Rates due for 2005 = €100 X 75.6931 = €7,569.31

The Valuation Office, is independent of all Local Authorities

The Rates year coincides with the calendar year.

My rateable valuation is too high or I think I am entitled to an exemption from rates?

Persons aggrieved at their valuations may list the property for revision, subject to the payment of a fee, by the Commissioner of Valuation, Valuation Office, Irish Life Centre, Lower Abbey Street, Dublin 1. (Tel No 817 1000, www.valoff.ie)

My property is vacant. Am I entitled to a refund?

Section 29 Limerick City Management Act, 1934:
In the case of vacant property, a ratepayer is required to pay the full rates due, but may be entitled to a refund of 1/24th of the assessment for every full month of vacancy, up to a maximum of 50%, provided they fulfil the criteria below: Premises must be vacant on the date of the making of the rate, for the year being claimed. The premises must have been vacant for one of the following reasons: Vacant for letting (not for sale) or Vacant for repairs or alterations or Vacant pending demolition or re-development. Documentation in support of the stated reason for vacancy must be submitted, along with a sworn Declaration of Vacancy. A refund can only be made to the party who paid the rates.

The Application for Vacancy Refund Form contains all the information on how to qualify for a refund and the documentation needed to accompany the Application. Copies available from the Accounts Receivable department.

What is Subsequent Occupier Liability

A subsequent occupier can be liable for arrears of rates for up to two years from the making of the rate. It is up to the new occupier to ensure that all rates, including the current year's rates, and all other liabilities, i.e. water charges, etc. have been paid before the closing of a sale or the assignment of a lease of any rateable property. Information can be obtained from the Accounts Receivable Office regarding outstanding balances in respect of rates and water charges due on properties. The Accounts Receivable Office can be contacted by phone: (061) 407100 or email ratesrev@limerickcity.ie

What is a mixed Domestic Allowance?

A "mixed-domestic" allowance can be granted in respect of a premises being used for both domestic and commercial purposes. The allowance is 1/3 of the rateable valuation subject to a maximum of €22.86 whichever is the lesser. If a ratepayer is unhappy with this allowance, they can apply to the Valuation Office, Irish Life Centre, Lower Abbey Street, Dublin 1 for a domestic apportionment. The Valuation Office can be contacted by Tel: +353 1 8171000, Lo Call: 1890 333001, or view their website at: www.valoff.ie

Water/Waste Water Commercial Charges: Billings and Revenue Collection

Who pays Water/Waste Water Charges?

All non-domestic consumers of water are liable to pay Water/Waste Water Charges

Under the Water Services Pricing Policy of the Department of the Environment, Heritage and Local Government all non-domestic consumers of water are to be charged by Local Authorities for the supply of water and the discharge of waste water. This is in accordance with EU requirements and the "polluter pays policy". There are no exceptions to this policy. Water provision is a service similar to electricity, gas and telecommunication services and must be paid for by the consumer.

How are Water Charges Assessed?

Charges are levied from water provided to Commercial premises. The charges are either based on consumption where a meter has been installed, or Fixed charge where no meter exists.

All Local authorities are obliged to meter all non-domestic consumers by the end of 2006 when the assessment method of charging will cease.

Procedure for Collection of Commercial Water/Waste Water Charges

Limerick City Council issue invoices to our Commercial Water Customers in one of two ways:

• Quarterly based on their usage which is metered and is also subject to a minimum charge.
• Annually based on a fixed annual charge.

Annual demands issue at start of year for fixed accounts, and is due immediately on issue of the demand.

Quarterly demands issue for metered accounts.

Reminders issue on fixed accounts approximately twice a year.

Revenue Collector calls to premises and issues receipts if appropriate.

In the event of non-payment water supply may be disconnected or district court proceedings issued

Other Miscellaneous Sources of Income: Billings and Revenue Collection:

This area involves the billing and revenue collection for the many miscellaneous sources of Revenue for Limerick City Council including recoupments, grant aid etc.

Accounts Receivable department also has responsibility for the Traffic Management Administration function which includes

• The processing and collection of parking fines, reminders, summonses and appeals.
• Issue of Taxi, Hackney, Limousine and Wheelchair Accessible Taxi Licences.
• Issue of Residential Parking Permits to Residents of the Limerick City area.

Operation of Cash Office

The office is located on the
Ground Floor,
City Hall,
Merchant's Quay,
Limerick,

and opening hours are as follows:
9.15 a.m. to 4.15 p.m. Monday to Friday inclusive.

Accounts Receivable contact:

Administrative Officer,
Accounts Receivable Section:
Tel: 061-407100
E-Mail: accounts.receivable@limerickcity.ie