Commercial Rates – Vacancy Refund Scheme for 2022

At the Annual Budget Meeting held on 22nd November 2021, the Members adopted a resolution to include a measure which will require rate payers to pay a percentage of their annual rates liability should the property be vacant.

The payments will be on a sliding scale from 30% to 50% depending on the overall rates liability for the calendar year.

Rates BillPaymentDiscount
< €3,000 30% 70%
€3001 - €20,000 40% 60%
> €20,001 50% 50%


Recognising that the Council plays a leading role in tackling dereliction and acknowledging that Co. Sligo reportedly has the highest commercial vacancy rate in the country (20% at Quarter 2 2021), the income arising from the scheme will be ring-fenced to fund a Rates Incentive Scheme and to tackle dereliction.

Approved applications will result in a write-off of the % allowance within the property value category.  The write off cannot be applied if the payment due within the category is not made.

Further details and application forms will be available on the Council’s website when the commercial rate demands for 2022 are issued.

Where an owner considers that their property should no longer be rated, they can apply to the Valuation Office for a Revision.  Information about this process can be obtained from the Valuation Office website - Revision - Valuation Office Ireland (