COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

South Dublin County Council Crest

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, September 22, 2014

QUESTION NO. 24

QUESTION: Councillor R. McMahon

To ask the Chief Executive the value of commercial rates not collected in 2013 due to premises being vacant in the County and also what is the policy of the Council regarding commercial rates if a premises is partly occupied ie what percentage of rates is charged?  

REPLY:

To date the sum of €12,490,000 has been credited/refunded in respect of 2013 Rates. There is a further sum of €880,000 outstanding in respect of vacant property where an application for credit has not yet been made.

This brings the total cost to date of vacant property for 2013 to €13,370,000.

Rates are payable in full on all properties which are occupied, regardless of the extent of occupation.

However, if a premises is only partly occupied, and the unoccupied part is separated and has been made available for letting as an independent unit, it may qualify for Vacancy Credit/Refund in the same manner as any vacant property.