How to reduce your bill

  1. Business Rates Retail Relief Scheme
  2. Reoccupation relief (You are here)
  3. New build relief
  4. Rural rate relief
  5. Mandatory and discretionary rate relief
  6. Small business rates relief
  7. Hardship relief
  8. Rate relief on empty properties
  9. Relief for Local Newspapers
  10. Make an enquiry

Reoccupation relief

From 1 April 2014 to 31 March 2016, a relief of 50 percent is available to a person or organisation that moves into former retail premises which have been empty for 12 months or more.

The relief will be available for 18 months from the date of reoccupation.

Qualifying Conditions

The new occupation of the property can be for any use except as a Betting shop, Payday loan shop or Pawnbrokers.

The property must have:

  1. been empty for 12 months or more immediately before its reoccupation,
  2. become occupied between 1 April 2014 and 31 March 2016 and
  3. been occupied wholly or mainly as a shop, restaurant, cafe or drinking establishment when last in use.

Shops, restaurants, cafes and drinking establishments mean property that is:-

  • used for the sale of goods, food and/or drink to visiting members of the public;
  • used for the provision of services to visiting members of the public

The term “wholly or mainly” is a test on use rather than occupation. A property that was not wholly or mainly used for the qualifying purpose will not qualify for the relief.

State Aid Limits

This relief is subject to European State Aid limits and the Council must be satisfied that awarding relief will not result in the business concerned exceeding the “de minimis” threshold of €200,000 over a three year period.

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