Entry Year Property Levy (PEL)

• Other relevant links
• REVAL 2023 Revaluation of Commercial Property
• Waiver of Commercial Rates 2022
• Contact a Revenue Collector
• Entry Year Property Levy (PEL)
• Forms
• How can I pay my rates?
• Section 32 Local Government Reform Act
• Where can I pay my rates
• BUSINESS INCENTIVE SCHEME

Property Levy, what is it? 

The property levy is a charge on newly constructed commercial property, which was introduced by the Local Government (Business Improvement Districts) Act, 2006. The levy is payable to Galway County Council.

Is the Levy payable as well as Commercial Rates? 

Commercial Rate and Levy will not be charged on any particular building for the same period.

The levy will apply from the date of assessment 1 of the Rateable Valuation of the property until the end of that year. In most situations commercial rate will be charged from the start of the next year. In rare cases the levy will be charged for more than a year

Further information is available for download

Guide to Property Levy (PEL)