Rates - Vacant Property Discount Scheme
Sligo County Council have adopted a Vacant Property Discount Scheme in 2022 as a measure which will require owners/landlords to pay a percentage of their rates liability should their commercial property be vacant. This scheme was introduced to tackle dereliction (Sligo has the highest commercial vacancy rate in the country, reported at 20%). The monies collected will be ring fenced to fund a Rates Incentive Scheme and tackle dereliction.
If you were the owner of a vacant property at the end of 2022, you continue to be liable for the rates on that property for the calendar year. Liability is calculated based on your annual rate demand. If the property continues to be vacant in 2023, the 2023 vacancy rates are outlined in the table below.
There are 3 Categories under which the Vacant Property Discount Scheme applies:
| 2022 | Annual Rate Demand | 2022 Vacancy Discount |
|---|---|---|
| 1 | Up to €3,000 | 70% discount - Payment of 30% required with application |
| 2 | €3,001 to €20,000 | 60% discount - Payment of 40% required with application |
| 3 | Over €20,000 | 50% discount - Payment of 50% required with application |
| 2023 | Annual Rate Demand | 2023 Vacancy Discount |
|---|---|---|
| 1 | Up to €3,000 | 50% discount - Payment of 50% required with application |
| 2 | €3,001 to €20,000 | 40% discount - Payment of 60% required with application |
| 3 | Over €20,000 | 25% discount - Payment of 75% required with application |
To avail of the Vacant Property Discount Scheme assistance?
- Visit https://www.sligococo.ie/YourCouncil/Finance/ for further information.
- Property must be vacant on the Date of Making of the Rate.
- Documentary evidence must be provided as proof that the property is / was available for letting eg., Letting Agents letter, newspaper or online advertisements or other proof verifying that the premises has been advertised as vacant and for let for the full period of the vacancy claimed.
OR
If the property is vacant for a period to allow for completion of repairs, the details of works carried out including the name of the contractor, receipts for works, certification from Contractor/Architect, planning permission reference etc. must be submitted with the application. The documentation should specify commencement and completion dates, or anticipated completion dates. - Photographs of the property showing external and internal images must be provided as proof that the property is maintained to a level that would allow its use for commercial purposes.
- Completed Vacant Property Discount Scheme Forms and applicable payment to be returned to: Rates@sligococo.ie or Rates Department, Finance Section, Sligo County Council, County Hall, Riverside, Sligo, F91 Y763.
If a Vacant Property is sold the Commercial Rates for 2023 are due IN FULL
Failure to make a valid application will result in the rates liability falling due for the full year. Non-compliance could result in Legal Action.
Any queries in relation to the Vacant Property Discount Scheme, Commercial Rates Incentive Scheme or adjustments to payment plans, please contact your local Rate Collector:
Fiona Lang – Email: flang@sligococo.ie Telephone Number: 071 911 1311 or 087 164 4045
Devona Finnegan – Email: dfinnegan@sligococo.ie Telephone Number: 071 911 1652 or 087 178 3447
Naomi Brennan – Email: nbrennan@sligococo.ie Telephone Number: 071 911 1322 or 087 164 4247
