Dáil Éireann Debate, Tuesday - 29 March 2022
335. Deputy Pa Daly asked the Minister for Housing, Local Government and Heritage the breakdown of the rates refund applying to vacant commercial property in respect of each local authority in tabular form; and if he will make a statement on the matter. [16365/22]
View answerLocal authorities have a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details in the valuation lists prepared by the Commissioner of Valuation under the Valuation Acts 2001 to 2015.
Legislative provision is made for the refund of rates paid on vacant commercial properties in certain circumstances. The Local Government Act 1946 provides that where a property is unoccupied on the date of the making of the rate, the owner becomes liable for rates. However, the owner is entitled to a refund if the property is vacant for specified purposes, these being if the premises are unoccupied for the purpose of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment. The collection of rates and the determination of eligibility for a refund in this context are matters for each individual local authority.
The Local Government Reform Act 2014 gives discretion to the elected members of individual local authorities to vary the level of rates refunds that apply in individual local electoral areas within the authority’s administrative area. The Act allows local authorities to offer less than 100% refund and to vary the level of refund for vacant properties at its annual budget meeting. Since the introduction of the Act, a number of local authorities have taken the decision to reduce the percentage refund of rates available.
My Department does not normally hold data for the level of refund of rates for vacant property for all 31 local authorities. However the data was recently gathered for a separate purpose. The level of refund of rates for vacant property applied by local authorities in 2022 is set out in the table below.
|
Local Authority |
Vacancy Refund for 2022 |
Additional Information |
|
Carlow County Council |
50% |
|
|
Cavan County Council |
100% |
|
|
Clare County Council |
25% |
|
|
Cork City Council |
50% |
|
|
Cork County Council |
100% |
|
|
Donegal County Council |
100% |
|
|
Dublin City Council |
15% |
|
|
Dun Laoire/Rathdown County Council |
35% |
|
|
Fingal County Council |
40% |
|
|
Galway City Council |
36.5% |
|
|
Galway County Council |
100% |
|
|
Kerry County Council |
100% |
|
|
Kildare County Council |
100% |
|
|
Kilkenny County Council |
90% |
|
|
Laois County Council |
100% |
|
|
Leitrim County Council |
75% |
|
|
Limerick City & County Council |
10% - 100% |
Tiered range of percentage refunds based on rate demand amount |
|
Longford County Council |
100% |
|
|
Louth County Council |
50% |
|
|
Mayo County Council |
90% |
|
|
Meath County Council |
100% |
|
|
Monaghan County Council |
100% |
|
|
Offaly County Council |
100% |
|
|
Roscommon County Council |
100% |
|
|
Sligo County Council |
50% - 70% |
Tiered range of percentage refunds based on rate demand amount |
|
Sth Dublin County Council |
50% |
|
|
Tipperary County Council |
70% - 100% |
Tiered range of percentage refunds based on rate demand amount |
|
Waterford City & County Council |
40% |
|
|
Westmeath County Council |
90% |
|
|
Wexford County Council |
90% |
|
|
Wicklow County Council |
60% |
The Local Government Rates and Other Matters Act 2019 was enacted in July 2019. Section 9 of the Act, which is not yet commenced, provides that a local authority may provide a temporary abatement for vacant properties, subject to a maximum relief which may be specified by the Minister, to ensure that all property owners (other than those whose rates liability would be below a de minimis threshold) make some level of payment to the local authority and that vacant property is discouraged in towns, villages and cities.
