Commercial Rates Vacancy Abatement Scheme 2024

Vacant Commercial Properties 2024:

The owner or the person legally entitled to occupy a property (e.g. Lessee) is required to pay the commercial rates.

If you are the owner of a vacant property upon which rates are liable, you may be entitled to a partial abatement of your 2024 rates in limited circumstances. This partial abatement is up to a maximum of 35%. The maximum percentage abatement rate was adopted by the Council’s Elected Members at the 2024 budget Meeting held on 28th November 2023.

To qualify for an abatement, your premises must have been unoccupied and vacant for one of the following reasons:

• Vacant for letting.
• Vacant for additions or alterations.
• Vacant pending demolition or redevelopment.

Vacancy Applications for properties vacant prior to 2024:

If a property was  vacant on the day the rate was made and was  available for letting or undergoing refurbishment the rates must still be paid to the Council. The Ratepayer may get a rates refund provided the full year’s rates have been paid and certain conditions have been met.

The Ratepayer will need to complete a Pre -2024 Rates Vacancy Application Form statutory undertaking and provide documentary evidence of his/her attempts to let or refurbish the property. 

Please note that for 2015 and 2016, the vacancy refund available is limited to 75% of the rates.

For 2017, 2018 and 2019 the vacancy refund available is a maximum of 50% of the rates assessed for that year. 

For 2020 to 2023, the vacancy refund available is a maximum of 35% of the rates assessed for that year.