Finance and Support Services Directorate Finance Department Non Principal Private Residence (NPPR) Charge The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011 and the Local Government Reform Act 2014 introduced a €200 annual charge in respect of all residential property not used as the owner’s sole or main residence. During 2017, outstanding NPPR charges continued to be collected. A total of €754,000 was received by Clare County Council in 2017.
Accounts Payable and Prompt Payment of Accounts Act 1997 / Late Payments in Commercial Transactions Regulations 2002 and SI no. 580 of 2012 In 2017, Clare County Council expended in excess of €89m on non payroll costs, covering both operational costs and capital project expenditure. During 2017, the sum of €5,740.77 was incurred in prompt payment interest, compared to €3,889 in 2016 and €21,150 was incurred in prompt payment compensation payments as payable under the terms of S.I. 580 of 2012, compared to €28,140 in 2016.
Commercial rates collection Commercial rates are payable on a diverse range of commercial properties such as factories, offices, shops, hotels and restaurants. The National Valuation Office based in Dublin (www.valuations.ie) determines the valuation that is to be applied to a rated property. Following the consideration of the council budget each year, the Elected Members determine the rate to be levied on this valuation. Clare County Council billed a total of €42.5m in rates in 2017. Approximately 37% of Clare County Council’s 2017 revenue expenditure is raised through commercial rates, reducing from 39% in the previous year. The collection of
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