Rates Vacancy Applications may be submitted by the owner of a property unable to obtain a suitable tenant at a reasonable rent or if the property is vacant for the purpose of undergoing additions alterations or repairs.

Refunds for vacant Rated properties are legislated for under the Local Government Act 1946, Section 14(1) which states:

“Where a hereditament which is situated in a county but not in an urban area and which is not a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928) is unoccupied at the making of the county rate, such rate shall be made upon the person (in this section referred to as the owner) who is for the time being entitled to occupy the hereditament and, upon such rate being paid by the owner, he shall be entitled to claim and receive from the Council of the County a refund of 1/12th of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) during which the hereditament is unoccupied either for the purpose of the execution of additions, alterations or repairs thereto or because the owner is bona fide unable to obtain a suitable tenant therefore, in the case of a hereditament to which the Rent Restrictions Act, 1946 (No. 4 of 1946) for the time being applies at the maximum rent for the time being permitted under that Act or in the case of any other hereditament at a reasonable rent”.

This legislation applies to all Local Authorities.

There is no other leglislation that allows the Council to give a refund.