My Premises were vacant for some months, must I still pay?
Yes. Rate is due even if a premises is vacant. In certain circumstances the owner may qualify for a refund of rate (see below). It is always advisable to notify the Rate Collector at the Collection Office if your premises is vacant or if there is a change of occupier / tenant. The Rate Collector may not be aware of a change in circumstances and you should not depend on someone else to pass on the information.
How do I Qualify for a Rate Refund?
Generally, the main qualifiers are:
- The hereditament must be unoccupied at the date of the Making of the County Rate
- The rate for the year must be paid in full
- The hereditament must be unoccupied:
- either for the purpose of the execution of additions, alterations or repairs (this includes demolition and reconstruction) or
- because the owner is bona fide unable to obtain a tenant therefor, at a reasonable rent.
However, refunds cannot be granted where a property is vacant for purpose of sale.
Note, the 'person' who is entitled to occupy at the date of the Making of the Rate is the only 'person' who can claim a refund.
How do I make an application for a Refund of Rates?
Assuming that you meet the criteria above, you should complete the relevant application form for refund and forward the completed form to the Rates Department, Cork County Council, Floor 6, County Hall, Cork.
You should also forward all relevant documentation in support of your application.
Such documentation normally includes:
- Certificate from Auctioneer, copy of brochure / letting notice and newspaper / website advertisement where you are claiming a refund due to inability to source a tenant, or
- Copies of contractor’s invoices, Certificate of project engineer etc. where a refund is being sought because the premises is under renovation or is subject to improvement works.
A sworn statement of vacancy must also be completed by you in the presence of any of the following:
- Commissioner of Oaths,
- Peace Commissioner
- Practising Solicitor
Refunds can be claimed for each vacant whole month subject to the qualifying criteria being met.
Applications are normally dealt with after year's end
