Economic Development and Enterprise

Domestic Allowances

Is there a reduction for a part of a premises in Domestic Use?

A notional allowance of one-third of the Rateable Valuation is given for property, which is part domestic and part commercial. This relief is subject to a maximum allowance of €22.86 RV.    If you think that you are entitled to a domestic allowance, you should make an application in writing to the Rates Department, Cork County Council, Floor 6, County Hall, Cork. If you want any further information please on this topic contact the Rates Department at 021 4285268 quoting your rate account number.

The Rateable Valuations of properties, which were valued from May 2002 onwards, include the valuation of the commercial element of the properties only. Consequently, domestic allowances are not given in respect of such properties unless circumstances have changed since they were last valued.

What if I feel my domestic allowance is inadequate? 

If you are unhappy with your allowance or you feel that your notional allowance is insufficient you can apply to the Commissioner of Valuation to apportion your rateable valuation into its domestic and commercial elements - Request for Apportionment (pdf). The completed form should be returned to the Rates Department for submission to the Valuation Office.

Disclaimer: The Information provided above is for guidance purposes only, and is not intended as a definitive legal interpretation of the relevant governing legislation.