The elected members of a local authority may make a scheme providing for the abatement of rates in respect of vacant properties under Section 9 of the Local Government Rates and Other Matters Act 2019.
Tipperary County Council will consider amending its current Rates Abatement Scheme providing for abatement of rates in respect of vacant properties, with any changes applying in the 2027 local financial year and beyond.
What is a Vacancy Abatement Scheme?
A Vacancy Abatement Scheme allows a local authority to reduce or eliminate commercial rates on vacant commercial properties for defined periods and in specified circumstances.
Vacancy is defined as:
- Unoccupied for repairs, alterations, redevelopment, or
- Genuine inability to obtain a suitable tenant at a reasonable rent
Why have a Vacancy Abatement Scheme?
Section 9 of LGROMA 2019 gives councils significant strategic flexibility to:
- Encourage reuse of empty commercial properties
- Support town centre regeneration and reduce dereliction
- Promote conversion of vacant commercial units to residential use
- Target relief to specific property types, sectors, or geographic zones
- Address local economic conditions (e.g., areas with high vacancy levels)
- The Minister has not set any maximum limits, so councils may grant anywhere from 0% to 100% abatement
Current Abatement Scheme 2026
| Category | % Relief/Payment |
|---|---|
| Qualified Vacant Properties with a rates bill up to €5,000 | 100% Abatement |
| Qualified Vacant Properties with a rates bill over €5,000, but less than €10,000 | 80% Abatement 20% to be paid |
| Qualified Vacant Properties with a rates bill over €10,000 | 60% Abatement 40% to be paid |
Tipperary County Council welcomes written submissions from the public on this matter specifically covering the potential effects of a scheme providing for the abatement of rates in respect of vacant properties on businesses, individuals and on local authority services.
Submissions must be received by 8th May 2026 and be sent to:
Tipperary County Council, Revenue Section, Civic Offices, Nenagh, Co. Tipperary. E45 A099, Or by email to rates@tipperarycoco.ie.