Unoccupied property rating

If a property is empty you’re entitled to an initial three-month free period when you pay no business rates, or in the case of industrial property, a six-month free period. After this you are liable for 100% of the basic occupied business rate.

To apply for unoccupied property relief, please email

Find out more about unoccupied property relief

Who is responsible for the empty rates?

The person or company entitled to occupy the property is responsible to pay any empty rates.  If the property is leased, this will be the leaseholder, otherwise it will usually be the owner of the property.

If you buy or rent a property that is already unoccupied the rate free period does not start again, it always starts from the date the property initially became empty.

Can I have my property removed from the rating list?

If your property is in poor condition and cannot be economically repaired, the valuation officer may judge that it should be taken out of the rating list altogether. 

The valuation officer can be contacted on telephone number 03000 501 501 or via the Valuation Office Agency (VOA) website.