Local Government Rates and other Matters Act 2019

Provision for abatement of rates in respect of vacant properties

9. (1) In accordance with such regulations as may be made under this section, a local authority may make a scheme providing for the abatement by the authority of rates due to it by liable persons or classes of liable persons in respect of vacant properties of a class or classes for such period or periods of time as may be specified in the scheme.

(2) A scheme under this section shall be approved at the local authority budget meeting held under section 103 of the Act of 2001 concerning the local financial year to which the scheme shall apply and the scheme shall apply for the whole of that local financial year.

(3) The Minister may make regulations for the purposes of this section and, in particular but without prejudice to the foregoing, regulations under this section may make provision in relation to all or any of the following matters:

(a) the specification of the maximum amount of abatement of rates that may be granted by a local authority under this section;

(b) the specification of the rateable valuation thresholds below which paragraph (a) shall not apply;

(c) the specification of the conditions and circumstances under which an abatement of rates may be granted;

(d) the specification of the financial considerations and administrative and other procedures to apply in relation to the making of a scheme by a local authority under this section;

(e) the public consultation process that must be followed by a local authority before a scheme under this section is approved;

(f) any other matters which appear to the Minister to be necessary or expedient for the purposes of this section.

(4) The making of a scheme under this section shall be a reserved function within the meaning of the Act of 2001.

(5) As soon as practicable after the making of a scheme under this section, a local authority shall publish on its website details of the scheme and procedure for the making of an application for an abatement of rates under the scheme.

(6) A liable person may apply to a local authority for an abatement of rates under a scheme made by that authority.

(7) An application under this section shall be in such form, and made in such manner as may be specified by the local authority concerned.

(8) It shall be a condition of every application for an abatement of rates under this section that the applicant shall furnish all information which the local authority concerned may require in connection with the consideration of the application.

(9) A local authority may refuse an application for an abatement of rates under this section if the application does not comply with subsection (7) or(8).

(10) A local authority shall, as soon as may be but not later than 3 months after the receipt of the application, determine the application and shall cause the applicant to be informed by notice in writing of the determination and the reasons for it.

(11) Where a scheme made by a local authority provides for an amount of abatement of rates that is lower than the maximum amount specified in regulations made by the Minister under this section, any additional income accruing to the local authority shall—

(a) be added to the general municipal allocations of the municipal districts in the local authority concerned, or

(b) where the local authority concerned consists of one municipal district or none, be added to the budget of the authority.

(12) In this section—

“general municipal allocation” means discretionary funding which is made available to municipal district members for allocation in the draft budgetary plan referred to in section 102 of the Act of 2001;

“municipal district” shall be construed in accordance with section 22A of the Act of 2001;

“vacant property” means a property which is unoccupied—

(a) for the purpose of the execution of additions, alterations (including demolition or redevelopment) or repairs thereon, or

(b) because the liable person is bona fide unable to obtain a suitable tenant at a reasonable rent therefor.