1. Vacancy Relief Information
Rates are payable on vacant premises, however application may be made for vacancy relief if the premises is vacant and available for let, or alternatively vacant for the purpose of carrying out repairs or alterations.
A. Vacancy due to inability to find a suitable tenant – eligible for up to 40% rates relief from 2020 onwards (see 'Eligibility').
You will need the following to apply:
- Copy of your most recent rates invoice/ demand.
- Supporting documentation such as:
a) an auctioneer’s letter
b) online or newspaper advertisement of the letting of the property
c) other proof verifying that the premises has been advertised as vacant and for let for the full period of vacancy claimed.
B. Vacancy due to execution of alterations or repairs - eligible for up to 100% relief.
You will need the following to apply:
- Copy of your most recent rates invoice/ demand.
- Supporting documentation such as:
a) a contract/letter of works,
b) copies of invoices for works/ professional fees
c) planning permission references
d) photographs of before/ in progress/ after
e) description of works
f) or any other documentation detailing the extent of the works undertaken.
2. Eligibility
A. Full calendar year vacancy relief
When a property is vacant for a full calendar year, the vacancy relief is available as follows:
40% vacancy relief is the maximum rate allowable from 2020 onwards with the remaining 60% of the rates liability payable on the property.
Vacancies prior to 2016 will be dealt with separately - please email rates@waterfordcouncil.ie for queries.
B. Partial Vacancy Relief
When a property is vacant for a partial year, relief is granted on a pro rata basis.
3. Vacancy Relief Grant Process.
- All applications will be reviewed on an individual basis. Granting of relief will be contingent on adequate details being provided. The application of vacancy relief is at the sole discretion of the rating Authority.
- On our forms, among the personal information that can be collected is: name, address, telephone number & email address.
- The information provided within this application will be logged on our internal financial systems and the information maybe associated with the commercial rate account subject to this application and, if applicable, other commercial rate accounts associated with the applicant.
- The application dates presented in the application will be checked against records held by the Council as a result of which the dates applied for may be amended within the Rates Department.
- Once you submit your application, you will not be able to delete it.
PLEASE ENSURE YOUR TYPE IN CORRECT LAID & CORRECT ACCOUNT NUMBER.
PLEASE TYPE VACANCY PERIODS USING DD/MM/YYYY FORMAT.
INCORRECT INPUT WILL CAUSE SIGNIFICANT DELAYS.