Occupiers of rateable commercial properties such as shops, offices, factories, warehouses, hotels and licensed premises must pay commercial rates on their property to the local authority.
Local authorities may run education programmes, commemorations, re-enactments and open days to raise awareness of, protect and preserve local heritage.
Local authorities may run events and activities including tours, recitals and re-enactments to celebrate and build awareness of Ireland's heritage and support its conservation, as part of National Heritage Week.