IE
(LRC Revised)
Statutory Text (1 Articles)
Number 24 of 2019
LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019
REVISED
Updated to 31 December 2025
Changes to legislation
as of 10 July 2026, this Act is up to date with all changes known to be in force.
This Revised Act is an
administrative consolidation of the
Local Government Rates and other Matters Act
2019
. It is prepared by the Law Reform Commission in accordance with its function
under the
Law Reform Commission Act 1975
(3/1975) to keep the law under review
and to undertake revision and consolidation of statute law.
All Acts up to and including the
National Training Fund (Amendment) Act 2025
(21/2025), enacted 23 December 2025, and all statutory instruments up to and
including the
European Union (Restrictive Measures concerning Iraq) Regulations 2026
(S.I. No. 1 of 2026), made 6 January 2026, were considered in the preparation of
this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act,
the Law Reform Commission can assume no responsibility for and give no guarantees,
undertakings or warranties concerning the accuracy, completeness or up to date nature
of the information provided and does not accept any liability whatsoever arising from
any errors or omissions. Please notify any errors, omissions and comments by email
to
revisedacts@lawreform.ie.
Number
24
of
2019
LOCAL GOVERNMENT RATES AND
OTHER MATTERS ACT 2019
REVISED
Updated to 31 December 2025
CONTENTS
1. Interpretation
2. Construction of references to annual rate on valuation
3. Annual rate on valuation
4. Rate to be levied on occupiers of relevant property
5. Rate Book
6. Power to limit annual rate on valuation
7. Discharge of rates by set-off
8. Collection, care and management of rates
9. Provision for abatement of rates in respect of vacant properties
10. Database of Relevant Properties
11. Duty to inform rating authority of transfer of relevant property
12. Interest on overdue rates
13. Payment of rates on sale of relevant property
14. Unpaid rates to be a charge on relevant property
15. Scheme for waiver of rates
16. Authorised officers
17. Powers of authorised officers
18. Regulations
19. Expenses
19A. Construction of sections 65 and 106 of Poor Relief (Ireland) Act 1838
20. Amendment of Local Government (Financial Provisions) Act 1978
21. Amendment of Valuation Act 2001
22. Amendment of Act of 2014
23. Certain regional spatial and economic strategies
24. Amendment of section 11 of Act of 2000
25. Amendment of Residential Tenancies Act 2004
26. Amendment of Residential Tenancies (Amendment) Act 2019
27. Repeals and revocations
28. Short title, commencement, collective citation and construction
SCHEDULE
Repeals and Revocations
PART 1
Acts of the Oireachtas
Acts Referred to
Cork City Management (Amendment) Act 1941 (No. 5)
Interpretation Act 2005 (No. 23)
Local Government (Dublin) Act 1930 (No. 27)
Local Government (Financial Provisions) Act 1978 (No. 35)
Local Government (Ireland) Act 1898 (61 & 62 Vict. c. 37)
Local Government (Rates) Act 1970 (No. 2)
Local Government Act 1941 (No. 23)
Local Government Act 1946 (No. 24)
Local Government Act 2001 (No. 37)
Local Government Acts 1925 to 2016
Local Government Reform Act 2014 (No. 1)
Planning and Development (Amendment) Act 2018 (No. 16)
Planning and Development Act 2000 (No. 30)
Poor Law Acts (Ireland) Amendment Act 1890 (53 & 54 Vict. c. 30)
Poor Relief (Ireland) Act 1838 (1 & 2 Vict. c. 56)
Poor Relief (Ireland) Act 1843 (6 & 7 Vict. c. 92)
Poor Relief (Ireland) Act 1849 (12 & 13 Vict. c. 104)
Qualifications and Quality Assurance (Education and Training) Act 2012 (No. 28)
Residential Tenancies (Amendment) Act 2019 (No. 14)
Residential Tenancies Act 2004 (No. 27)
Statute of Limitations 1957 (No. 6)
Valuation (Amendment) Act 2015 (No. 10)
Valuation Act 2001 (No. 13)
Number
24
of
2019
LOCAL GOVERNMENT RATES AND
OTHER MATTERS ACT 2019
REVISED
Updated to 31 December 2025
An Act to revise the law relating to the collection of rates in relation to certain
properties, to provide for the establishment and maintenance of a database of those
properties in the State, to provide for the amendment and repeal of certain enactments;
for purposes unconnected with the foregoing, to amend the Planning and Development
Act 2000 and otherwise make provision in relation to certain regional spatial and
economic strategies, and to amend the Residential Tenancies Act 2004 and the Residential
Tenancies (Amendment) Act 2019; and to provide for related matters.
[11th July, 2019]
Be it enacted by the Oireachtas as follows
Annotations
Modifications (not altering
text)
C1
Functions transferred and
references to "Cathaoirleach" or "Cathaoirligh", "Leas-Chathaoirleach", "chief
executive" and "deputy chief executive" construed (16.05.2024) by
Local
Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024
(7/2024), ss. 10, 23, 25, 26, 28 and sch. 1 parts 1, 2, S.I. No. 207 of 2024.
Functions of Mayor
10.
(1) All functions
(other than functions conferred by or under an enactment specified in Part 1 of
Schedule 1) that, immediately before the vesting day, vested in the Cathaoirleach
of Limerick City and County Council shall, on and after that day, vest in the
Mayor.
(2) All functions (other than
functions conferred by or under an enactment specified in Part 2 of Schedule 1)
that, immediately before the vesting day, vested in the chief executive of
Limerick City and County Council shall, on and after that day, vest in the Mayor.
(3) From the vesting day, a
reference in any enactment (other than an enactment specified in Part 1 of
Schedule 1) to Cathaoirleach shall, in so far as the reference applies to the
Cathaoirleach of Limerick City and County Council, be construed as a reference to
the Mayor, or as including a reference to the Mayor, as the context requires.
(4) From the vesting day, a
reference in any enactment (other than an enactment specified in Part 2 of
Schedule 1) to chief executive shall, in so far as that reference applies to the
chief executive of Limerick City and County Council, be construed as a reference
to the Mayor, or as including a reference to the Mayor, as the context requires.
(5) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Príomh
Chomhairleoir
23.
(1) All functions
conferred by or under an enactment specified in Part 1 of Schedule 1 that,
immediately before the vesting day, vested in the Cathaoirleach of Limerick City
and County Council shall, on and after that day, vest in the Príomh
Chomhairleoir.
(2) From the vesting day, a
reference in an enactment specified in Part 1 of Schedule 1 to Cathaoirleach or
Cathaoirligh shall, in so far as that reference applies to the Cathaoirleach of
Limerick City and County Council, be construed as a reference to the Príomh
Chomhairleoir, or as including a reference to the Príomh Chomhairleoir, as the
context may require.
(3) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Leas-Phríomh
Chomhairleoir
25.
(1) All functions
conferred by or under any enactment that, immediately before the vesting day,
vested in the Leas-Chathaoirleach of Limerick City and County Council shall, on
and after that day, vest in the Leas-Phríomh Chomhairleoir.
(2) From the vesting day, a
reference in any enactment to Leas-Chathaoirleach shall, in so far as that
reference applies to the Leas-Chathaoirleach of Limerick City and County Council,
be construed as a reference to the Leas-Phríomh Chomhairleoir, or as including a
reference to the Leas-Phríomh Chomhairleoir, as the context may require.
(3) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
Director general
26.
(1) The chief executive
of Limerick City and County Council shall, on and after the vesting day, be known
as the director general of Limerick City and County Council and is in this Act
referred to as the “director general”.
(2) The person who, immediately
before the vesting day, was the chief executive of Limerick City and County
Council shall, on and after that day, continue in office and be referred to in
accordance with subsection (1).
(3) On and after the vesting day,
a reference in an enactment specified in Part 2 of Schedule 1 to chief executive
shall, in so far as that reference applies to the chief executive of Limerick City
and County Council, be construed as a reference to the director general, or as
including a reference to the director general, as the context may require.
(4) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Deputy director general
28.
(1) On and after the
vesting day, a deputy chief executive appointed by the director general under
section 148 of the Principal Act shall be known as the deputy director general of
Limerick City and County Council and is, in this Act, referred to as the “deputy
director general”.
(2) The person who, immediately
before the vesting day, was the deputy chief executive of Limerick City and County
Council shall, on and after that day, continue in office and be referred to in
accordance with subsection (1).
(3) On and after the vesting day,
a reference in any enactment to deputy chief executive shall, in so far as the
reference applies to the deputy chief executive of Limerick City and County
Council, be construed as a reference to the deputy director general, or as
including a reference to the deputy director general, as the context may
require.
(4) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
SCHEDULE 1
PART 1
Enactments for Purposes of
Sections 10 and 23
Number and
Year
(1)
Provision
(2)
Extent of
Modification
(3)
No. 37 of 2001
Local Government Act 2001
Sections 11(5)(b), 11(8), 31(4)(a), 31(5), 31(7), 31(9), 31(11), 33,
34(2)(e), 36, 37, 38, 104(7)(a), 133(6)(a), 134(4)(b), 140(8), 141(1)(b),
141(4), 142(2)(a), 142(5)(f), 143(1), 147, 148, 158(3), 174(8),
178(2)(b), 178(5), 180(3)(a), 189(9), 190(9), 216(2)(a), 219(1) and
220(1); paragraphs 3(4), 4(2), 4(3), 6(1), 6(2), 6(3), 7(9), 10,
13(5)(e), 13(6) and 16(4)(c) of Schedule 10; paragraph 3 of Schedule
14.
PART 2
Enactments for Purposes of
Sections 10 and 26
Number and
Year
(1)
Short Title
(2)
Provision
(3)
...
...
...
No. 24 of 2019
Local Government Rates and Other Matters Act
2019
Sections 4, 5, 7, 8, 9, 10, 12, 13 and 16.
...
...
...
Annotations
Modifications (not altering
text)
C1
Functions transferred and
references to "Cathaoirleach" or "Cathaoirligh", "Leas-Chathaoirleach", "chief
executive" and "deputy chief executive" construed (16.05.2024) by
Local
Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024
(7/2024), ss. 10, 23, 25, 26, 28 and sch. 1 parts 1, 2, S.I. No. 207 of 2024.
Functions of Mayor
10.
(1) All functions
(other than functions conferred by or under an enactment specified in Part 1 of
Schedule 1) that, immediately before the vesting day, vested in the Cathaoirleach
of Limerick City and County Council shall, on and after that day, vest in the
Mayor.
(2) All functions (other than
functions conferred by or under an enactment specified in Part 2 of Schedule 1)
that, immediately before the vesting day, vested in the chief executive of
Limerick City and County Council shall, on and after that day, vest in the Mayor.
(3) From the vesting day, a
reference in any enactment (other than an enactment specified in Part 1 of
Schedule 1) to Cathaoirleach shall, in so far as the reference applies to the
Cathaoirleach of Limerick City and County Council, be construed as a reference to
the Mayor, or as including a reference to the Mayor, as the context requires.
(4) From the vesting day, a
reference in any enactment (other than an enactment specified in Part 2 of
Schedule 1) to chief executive shall, in so far as that reference applies to the
chief executive of Limerick City and County Council, be construed as a reference
to the Mayor, or as including a reference to the Mayor, as the context requires.
(5) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Príomh
Chomhairleoir
23.
(1) All functions
conferred by or under an enactment specified in Part 1 of Schedule 1 that,
immediately before the vesting day, vested in the Cathaoirleach of Limerick City
and County Council shall, on and after that day, vest in the Príomh
Chomhairleoir.
(2) From the vesting day, a
reference in an enactment specified in Part 1 of Schedule 1 to Cathaoirleach or
Cathaoirligh shall, in so far as that reference applies to the Cathaoirleach of
Limerick City and County Council, be construed as a reference to the Príomh
Chomhairleoir, or as including a reference to the Príomh Chomhairleoir, as the
context may require.
(3) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Leas-Phríomh
Chomhairleoir
25.
(1) All functions
conferred by or under any enactment that, immediately before the vesting day,
vested in the Leas-Chathaoirleach of Limerick City and County Council shall, on
and after that day, vest in the Leas-Phríomh Chomhairleoir.
(2) From the vesting day, a
reference in any enactment to Leas-Chathaoirleach shall, in so far as that
reference applies to the Leas-Chathaoirleach of Limerick City and County Council,
be construed as a reference to the Leas-Phríomh Chomhairleoir, or as including a
reference to the Leas-Phríomh Chomhairleoir, as the context may require.
(3) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
Director general
26.
(1) The chief executive
of Limerick City and County Council shall, on and after the vesting day, be known
as the director general of Limerick City and County Council and is in this Act
referred to as the “director general”.
(2) The person who, immediately
before the vesting day, was the chief executive of Limerick City and County
Council shall, on and after that day, continue in office and be referred to in
accordance with subsection (1).
(3) On and after the vesting day,
a reference in an enactment specified in Part 2 of Schedule 1 to chief executive
shall, in so far as that reference applies to the chief executive of Limerick City
and County Council, be construed as a reference to the director general, or as
including a reference to the director general, as the context may require.
(4) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
Deputy director general
28.
(1) On and after the
vesting day, a deputy chief executive appointed by the director general under
section 148 of the Principal Act shall be known as the deputy director general of
Limerick City and County Council and is, in this Act, referred to as the “deputy
director general”.
(2) The person who, immediately
before the vesting day, was the deputy chief executive of Limerick City and County
Council shall, on and after that day, continue in office and be referred to in
accordance with subsection (1).
(3) On and after the vesting day,
a reference in any enactment to deputy chief executive shall, in so far as the
reference applies to the deputy chief executive of Limerick City and County
Council, be construed as a reference to the deputy director general, or as
including a reference to the deputy director general, as the context may
require.
(4) This section shall apply
subject to the modifications of the Principal Act specified in Schedule 3.
...
SCHEDULE 1
PART 1
Enactments for Purposes of
Sections 10 and 23
Number and
Year
(1)
Provision
(2)
Extent of
Modification
(3)
No. 37 of 2001
Local Government Act 2001
Sections 11(5)(b), 11(8), 31(4)(a), 31(5), 31(7), 31(9), 31(11), 33,
34(2)(e), 36, 37, 38, 104(7)(a), 133(6)(a), 134(4)(b), 140(8), 141(1)(b),
141(4), 142(2)(a), 142(5)(f), 143(1), 147, 148, 158(3), 174(8),
178(2)(b), 178(5), 180(3)(a), 189(9), 190(9), 216(2)(a), 219(1) and
220(1); paragraphs 3(4), 4(2), 4(3), 6(1), 6(2), 6(3), 7(9), 10,
13(5)(e), 13(6) and 16(4)(c) of Schedule 10; paragraph 3 of Schedule
14.
PART 2
Enactments for Purposes of
Sections 10 and 26
Number and
Year
(1)
Short Title
(2)
Provision
(3)
...
...
...
No. 24 of 2019
Local Government Rates and Other Matters Act
2019
Sections 4, 5, 7, 8, 9, 10, 12, 13 and 16.
...
...
...
CONTENTS
1. Interpretation
2. Construction of references to annual rate on valuation
3. Annual rate on valuation
4. Rate to be levied on occupiers of relevant property
5. Rate Book
6. Power to limit annual rate on valuation
7. Discharge of rates by set-off
8. Collection, care and management of rates
9. Provision for abatement of rates in respect of vacant properties
10. Database of Relevant Properties
11. Duty to inform rating authority of transfer of relevant property
12. Interest on overdue rates
13. Payment of rates on sale of relevant property
14. Unpaid rates to be a charge on relevant property
15. Scheme for waiver of rates
16. Authorised officers
17. Powers of authorised officers
18. Regulations
19. Expenses
19A. Construction of sections 65 and 106 of Poor Relief (Ireland) Act 1838
20. Amendment of Local Government (Financial Provisions) Act 1978
21. Amendment of Valuation Act 2001
22. Amendment of Act of 2014
23. Certain regional spatial and economic strategies
24. Amendment of section 11 of Act of 2000
25. Amendment of Residential Tenancies Act 2004
26. Amendment of Residential Tenancies (Amendment) Act 2019
27. Repeals and revocations
28. Short title, commencement, collective citation and construction
SCHEDULE
Repeals and Revocations
PART 1
Acts of the Oireachtas
Number
24
of
2019