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Supplier and Contractor Support

Local authorities advise suppliers and contractors working for them about invoicing procedures, tax compliance and payments.

Accounts Payable Information

Accounts payable section is responsible for making payments mainly to trade suppliers but also payment of various grants administered by Local Authorities. Policy for all our suppliers and potential suppliers in relation to payment of invoices Background: The Government has reduced the payment period by Local Authorities from 30 to 15 calendar days. This commitment took place in relation to valid invoices received on or after 01 July 2011. In line with these commitments, this document sets out Tipperary County Council’s policy in relation to the payment of invoices to its suppliers and potential suppliers. Tipperary County Council’s Commitment:

  • Pay our suppliers within a timeframe of 15 days with effect from the 01st July 2011. The 15 day period will commence from the day on which the County Council receives a valid invoice at its designated address which is Accounts payable, Tipperary County Council, Civic Offices, Limerick Road, Nenagh, Co Tipperary. Any invoice greater than €5 paid after 30 days will continue to incur late payment interest plus compensation.
  • Monitor our payment system regularly to ensure that payments are processed in a timely manner.
  • Ensure that we have a system in place to deal with disputes or queries efficiently.
  • Give clear guidance to suppliers on their role in ensuring timely payment of invoices.
  • Payment Methods Tipperary County Council’s payment method is by means of Electronic Funds Transfer (EFT). For all electronic payments, a payment notification giving details of the payment will be sent to the supplier by e-mail (where an e-mail address is provided) or by post. Payment can also be made by Payable Order (cheque) in limited cases. Where payment is made by cheque, an advice note will be attached to the cheque to provide details of the payment. Role of Our Suppliers Tipperary County Council can only pay on foot of a valid invoice received from a supplier. Invoices are to be posted to the Accounts payable designated address detailed above and are not to be posted to the ordering section. We cannot pay on the basis of statements or reminder letters. Tipperary County Council can only pay invoices once the goods and/or services have been received. Please ensure the following details are provided on all invoices issued to Tipperary County Council:
    1. Your business name and address inclusive of your tax reference number
    2. An unique invoice number plus Invoice date
    3. The Council’s Purchase Order number
    4. The amount of the invoice
    5. A clear description of the goods or service provided to Tipperary County Council
    6. For reverse charge VAT the invoice should omit VAT and quote the narrative defined by the Revenue Commissioners
    7. Payments will be dependent on the supplier providing evidence of current valid tax clearance certificate and compliance with all other Revenue commissioner regulations.

    Suppliers whose payments exceed €10,000 in any twelve months are required to furnish a valid tax clearance certificate(a copy of same may be faxed to 067 32686 or emailed to Tipperary County Council will only comply with the terms of the Prompt Payments Act in respect of invoices, which have complied with the above procedure and the date of receipt of the invoice will be the date received in the accounts payable office. Disputed invoices or Clarification If Tipperary County Council receives an invoice where there is a dispute or an issue to be clarified concerning the amount or detail on the invoice, the section who placed the order will contact the supplier to discuss the issue involved. Complaints If, as a supplier to Tipperary County Council, you are not happy with the quality of the service you have received, or wish to complain about a late payment received, you should contact us directly. We welcome all feedback and will deal with your complaints/queries/suggestions in a timely and confidential manner. The steps to follow are set out below:

    • Step 1: Make direct contact (either in writing/by telephone/e-mail) with Accounts Payable Section, Tipperary County Council, Civic Offices, Limerick Rd, Nenagh, Co Tipperary and outline in as much detail as possible the nature of your complaint.
      • Via writing to Accounts payable, Tipperary Co Co, Civic Offices, Limerick Road, Nenagh, Co Tipperary
      • Via telephone via our customer services desk at 0761 06 5000
      • Via email to
    • Step 2: If you are not satisfied with the response received from the above, please make contact in writing to the Head of Finance at the address below setting out the nature of your complaint:
      • Office of the Ombudsman, 18 Lower Leeson Street, Dublin 2 Lo-call 1890 22 30 30 Tel: 01 639 5600 Fax: 01 639 5674 E-Mail: Website:
      • Head of Finance, Tipperary County Council, Civic Offices, Limerick Road, Nenagh, Co Tipperary
    • Step 3: If, after you have been through this Council’s procedures and you are still not satisfied with our response, you can contact the Office of the Ombudsman. By law, the Ombudsman can investigate complaints about any of our administrative actions or procedures as well as delays or inaction in our dealings with you. The Ombudsman provides a free, impartial and independent dispute resolution service. Contact details are as follows:

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