Are you a ratepayer with an annual rates bill up to €26,000 for 2024?
If so, you may avail of the Rates Payment Incentive Scheme reduction of 6%, subject to a maximum of €600 by:
- Paying your rates in full by 31st July 2024
- If paying by Direct Debit, the time limit for payment is extended to September and the reduction will be applied to your September Direct Debit payment. This time limit extension does not apply to payment by Bank Standing Order.
- If your rates account is currently in arrears, you can still avail of the Rates Payment Incentive Scheme by paying a minimum of the equivalent of your 2024 rates by 31st July 2024, and enter into an agreed payment plan structured to reduce and eliminate the arrears over an agreed period of time.
Points to Note:
- Your business must be commercially rated in County Tipperary.
- Your total commercial rates bills must not be over €26,000 in 2024.
- Businesses/companies with more than one commercial rates account will only qualify for the reduction once. We will apply the discount where your total rates bill for all accounts is less than €26,000.
- Vacant properties are not eligible for the scheme.
Ratepayers who avail of the Commercial Incentive Scheme (implemented by the Tipperary County Council Community & Economic Development Section) do not qualify for the Early Payment Scheme.
Vacant Property Abatement – 2024
Commercial Rates remain payable on vacant property. Where a property is vacant on the date of making the rate, owners must notify the local authority and advise that the property is vacant and for letting, or is closed for refurbishment or repair.
The following vacancy abatement on rates will apply in County Tipperary for 2024.
Vacancy relief will be applied to qualifying property in accordance with the following scale:
| 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 |
No vacancy abatement will be granted without a properly completed Vacant Property Declaration Form, signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor and relevant payment. The Declaration Form must be accompanied with appropriate evidence of efforts made to let the property.
Evidence may include copies of online/newspaper advertisements, Letting Agents brochures, photos of “To Let” signage prominently displayed on the property.
All vacant property must be advertised online.
If the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy will be required.
Application Forms should be submitted when the period of vacancy has ended, or if property remains vacant, at year end.
Please note that vacant property must be made available for inspection by Tipperary County Council staff during the year.
No Application will be considered without the appropriate declaration form and evidence. No vacancy abatement will be applied to your account if the payment due within the category is not made.
Please note:
All liable persons have a legal obligation to inform the Local Authority of any change in the occupancy of relevant property within 10 working days of;
- A new tenant coming into the property
- A change of tenant
- A property becoming Vacant
- The sale of a property
Failure to adhere to the above may result in prosecution and, if found guilty, to a fine up to €5,000.
