Some properties are eligible for business rates relief. While some of these are mandatory, others are at the discretion of the local authority.
There are restrictions on the amount of money you can receive from Government and when you apply, you will be asked to list all forms of support received.
Properties exempt from paying:
- agricultural land and buildings (including fish farms)
- buildings used for the training or welfare of disabled people
- buildings for public religious worship or church halls
- sewers
- public parks
- moorings for boats
If you take on another property that means your business no longer meets these conditions, you can still keep getting small business rate relief for another year.
Where a business property is partly occupied for a short time, we can award relief in respect of the unoccupied part in certain cases. Applications must be made in writing and include a site plan of the premises, with the vacant areas clearly marked. All applications will receive a site inspection of the vacant and occupied areas to ensure the eligibility criteria are met.
We have the discretion to give relief in special circumstances to ratepayers whose circumstances have become so severe that not granting relief may cause unnecessary hardship. Applications will be considered in accordance with the guidelines in the city council’s discretionary rate relief guidelines .
The award of these reliefs is considered State Aid and is provided in accordance with the De Minimis Regulations EC 1407/2013. This allows you to receive up to €200,000 ‘de minimis’ aid over a rolling three-year period. If you are receiving, or have received, any ‘de minimis’ aid over the last three financial years (from any source), you should inform the business rates team immediately.