Section 9 – Provision for Abatement of Commercial Rates in Respect of Vacant Properties
The Local Government Rates and Other Matters Act 2019 (as amended) provides for a new rates vacancy abatement scheme, to be decided by local authority members in order to promote national and/or local policy objectives. The Local Government Abatement of Rates in respect of Vacant Properties Regulations 2024 (S.I. No. 348 of 2024) came into operation on 10th July 2024. The Regulations provide that a local authority may provide a temporary abatement of rates for vacant properties. The approval of a Rates Abatement Scheme is a reserved function of the elected members.
Currently, Donegal County Council operates a 100% refund in respect of commercial properties that are vacant and available for-lease during the financial year. In practice, this means that owners/tenants of properties that are vacant and for-lease are not required to pay Commercial Rates.
Section 9 provides for the making of a scheme applicable to:
liable persons or classes of liable persons in respect of
class or classes of vacant property
for such period or periods as may be specified
Vacancy refund provisions were previously provided for in a number of now repealed enactments. Section 9 allows for greater flexibility and customisation of schemes than heretofore, allowing them to be made for a class or classes of liable persons or properties, and to be used as a tool to discourage commercial vacancy. Local authorities have the power to adopt a rates vacancy abatement scheme that requires all or a portion of Commercial Rates to be payable, even if the property has been vacant and no commercial activity has been conducted from/at the property during the period to which the scheme applies.
Housing for All includes a commitment to commence section 9 of the Local Government Rates and Other Matters Act 2009 with a view to empowering Local Authorities to offer rates-based incentives for the conversion of suitable vacant commercial properties to residential use. This commitment was fulfilled by the commencement of section 9 of the Act.
The public consultation is now live, with responses due by the 30thof September. The Commercial Rates Abatement Scheme will be considered by the elected members at the Budget Meeting.
Commercial Rates Abatement Scheme
Section 9 – Provision for Abatement of Commercial Rates in Respect of Vacant Properties
The Local Government Rates and Other Matters Act 2019 (as amended) provides for a new rates vacancy abatement scheme, to be decided by local authority members in order to promote national and/or local policy objectives. The Local Government Abatement of Rates in respect of Vacant Properties Regulations 2024 (S.I. No. 348 of 2024) came into operation on 10th July 2024. The Regulations provide that a local authority may provide a temporary abatement of rates for vacant properties. The approval of a Rates Abatement Scheme is a reserved function of the elected members.
Currently, Donegal County Council operates a 100% refund in respect of commercial properties that are vacant and available for-lease during the financial year. In practice, this means that owners/tenants of properties that are vacant and for-lease are not required to pay Commercial Rates.
Section 9 provides for the making of a scheme applicable to:
Vacancy refund provisions were previously provided for in a number of now repealed enactments. Section 9 allows for greater flexibility and customisation of schemes than heretofore, allowing them to be made for a class or classes of liable persons or properties, and to be used as a tool to discourage commercial vacancy. Local authorities have the power to adopt a rates vacancy abatement scheme that requires all or a portion of Commercial Rates to be payable, even if the property has been vacant and no commercial activity has been conducted from/at the property during the period to which the scheme applies.
Housing for All includes a commitment to commence section 9 of the Local Government Rates and Other Matters Act 2009 with a view to empowering Local Authorities to offer rates-based incentives for the conversion of suitable vacant commercial properties to residential use. This commitment was fulfilled by the commencement of section 9 of the Act.
The public consultation is now live, with responses due by the 30thof September. The Commercial Rates Abatement Scheme will be considered by the elected members at the Budget Meeting.
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