Commercial Rates Vacancy Relief Refund

Occupiers of rateable commercial properties which are vacant on the date the rate is made by Laois County Council and have their rates paid in full, may apply for a refund for the period of the vacancy.

Vacant or empty commercial properties

Rates invoices in relation to a rated property will continue to issue each year as long as the property is classed as Commercial with Tailte Éireann (i.e. has the potential to be commercial but is currently vacant/empty). 

Vacancy of a property is confirmed each year by way of photographic evidence submitted by the Revenue Collector for the area. Where the premises is located on private property, we will require that photographic evidence is submitted by you and a site inspection may be required. 

Please note that write-offs in relation to vacancies are at the discretion of Laois County Council. If evidence is not submitted, the yearly rate amount will remain due for payment. 

Properties that are no longer commercial

Should the property become non-commercial i.e. converted to Domestic (as opposed to being empty), photographic evidence will be required by Laois County Council together with a site inspection and we can then arrange to have the property removed from the Commercial Valuation List.  

Once a property is removed from the Commercial Valuation List, no further invoices will issue in relation to Commercial Rates. 

Further information

Contact us at rates@laoiscoco.ie or by telephone 057 868 9367