This book details the origins of rates in Ireland and explaining with the use of the relevant legislative provisions, how they are made, who is responsible for paying them, the procedure for appealing rates and the procedure for recovering rates.

Covers the following:
The power to make and levy rates;
The levying of rates on the occupier premises;
The mechanism of the making of rates;
The amendment of the rate and the appeal against the rate;
The valuation of property for the purposes of rating;
The recovery of rates and the procedure for recovering rates.