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Empty Properties

Empty properties – Class C Discount

Generally, dwellings left unfurnished after vacation get a free period of up to one month. A 75% charge then applies for a further five months. After this period a 100% charge will apply.

Properties empty after two years will be charged an additional 50% premium.

If the dwelling is furnished but unoccupied, no discount will apply.

Empty properties requiring major repair works (Class D Discount)

Generally, uninhabitable dwellings or dwellings requiring major repair works and left unfurnished after vacation get a free period of up to one month. A 75% charge then applies for a further five months. After this period a 100% charge will apply.

Properties empty after two years will be charged an additional 50% premium.

If the dwelling is furnished but unoccupied, no discount will apply.

The discount applies from the date the property became unoccupied and unfurnished and not the date the property required the work or changed owner.

For more information about empty dwellings, please contact Revenues.