COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

South Dublin County Council Crest

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, May 11, 2026

QUESTION NO. 2

QUESTION: Councillor L. de Courcy

To ask the Chief Executive if, considering the ongoing fuel crisis and rising fuel costs for hauliers and other fuel-dependent businesses, the Council will consider providing a credit on fees, or reducing or waiving fees for a period, for items such as abnormal load permits and, where applicable, commercial rates.

REPLY:

Sections 102 and 103 of the Local Government Act 2001 require that, in each local financial year, a local authority prepares a draft budget setting out the income and expenditure necessary to carry out its functions for the ensuing year. The draft budget is considered by the elected members at the statutory budget meeting and is adopted by resolution. The annual rate on valuation for the relevant financial year is determined as part of this budget process, in accordance with the timeframe prescribed by Ministerial regulations.

Abnormal load permits are processed under S.I. No. 283/2007 – Road Traffic (Special Permits for Particular Vehicles) Regulations 2007. A fee is charged for the issue of a special permit to allow vehicles carrying abnormal loads to travel on roads within South Dublin County Council’s administrative area. The fee contributes to the cost of administering the permit system; waiving or crediting the fee would create an additional cost for the Council that is not provided for within the budgetary framework. Accordingly, the Council will not amend the fees or introduce a credit.

Notification to the Council of an intention to use the road network affords the Council an opportunity to manage and control the movement of large vehicles, including facilitating travel at off-peak times where appropriate.

Local authorities have a statutory obligation to levy and collect commercial rates in respect of all rateable properties. This obligation is set out in rates legislation, including the Local Government Rates and Other Matters Act 2019 (as commenced).

The Act provides that, in each local financial year, each rating authority must impose and collect a charge in respect of each relevant property included in the valuation list published by the Commissioner of Valuation.

Accordingly, South Dublin County Council has a statutory duty, rather than a discretionary power, to levy and collect commercial rates. As commercial rates represent a significant source of income for the Council, the Council is not in a position to provide a credit on, or to review, reduce or waive commercial rates for hauliers or other businesses that are heavily reliant on fuel during the current fuel crisis.