Pa Daly (Kerry, Sinn Fein)
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335. To ask the Minister for Housing, Planning, and Local Government the breakdown of the rates refund applying to vacant commercial property in respect of each local authority in tabular form; and if he will make a statement on the matter. [16365/22]

Peter Burke (Longford-Westmeath, Fine Gael)
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Local authorities have a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details in the valuation lists prepared by the Commissioner of Valuation under the Valuation Acts 2001 to 2015.

Legislative provision is made for the refund of rates paid on vacant commercial properties in certain circumstances. The Local Government Act 1946 provides that where a property is unoccupied on the date of the making of the rate, the owner becomes liable for rates. However, the owner is entitled to a refund if the property is vacant for specified purposes, these being if the premises are unoccupied for the purpose of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment. The collection of rates and the determination of eligibility for a refund in this context are matters for each individual local authority.

The Local Government Reform Act 2014 gives discretion to the elected members of individual local authorities to vary the level of rates refunds that apply in individual local electoral areas within the authority’s administrative area. The Act allows local authorities to offer less than 100% refund and to vary the level of refund for vacant properties at its annual budget meeting. Since the introduction of the Act, a number of local authorities have taken the decision to reduce the percentage refund of rates available.

My Department does not normally hold data for the level of refund of rates for vacant property for all 31 local authorities. However the data was recently gathered for a separate purpose. The level of refund of rates for vacant property applied by local authorities in 2022 is set out in the table below.