Tipperary County Council
Civic Offices, Clonmel | Civic Offices, Nenagh,
Co. Tipperary
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+353(0)818 06 5000
9.30 - 4.30 Mon-Fri
9.00 - 1.00 Mon-Fri (Motor Tax)
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary

2022 Early Payment Scheme for Commercial Rates

Are you a ratepayer with an annual rates bill of up to €12,000 for 2022.

To avail of the Early Payment Reduction of 5%, subject to a maximum of €500

• Pay your rates in full, (less the reduction under the Waiver Scheme*) by 31st July 2022.
• If paying by Direct Debit your rates must be paid in full by the 30th September 2022.

Arrears on your Account

The scheme is open to customers with arrears on their accounts where they meet the following requirements;

a) Pay a minimum amount which is equivalent to the annual rates, net of waiver, by the same timelines outlined above,


b) Enter into a structured payment plan to address and eliminate arrears.


• Your business must be commercially rated in County Tipperary.

• Your total commercial rates bills must not be over €12,000 in 2022.

• Businesses/companies with more than one commercial rates account will only qualify for the EPS reduction once. We will apply the discount where your total rates bill for all accounts is less than €12,000.

Vacant properties are not eligible for the scheme.

Ratepayers who avail of the Commercial Incentive Scheme (implemented by the Tipperary County Council Community & Economic Development Section) do not qualify for the Early Payment Scheme.

Vacant Property Relief

Commercial Rates remain payable on vacant property. Where a property is vacant on the date of making the rate, owners must notify the local authority and advise that the property is vacant and for letting, or is closed for refurbishment or repair.

The following vacancy relief on rates will apply in County Tipperary for 2022.

Vacancy relief will be applied to qualifying property in accordance with the following scale:

Category % Relief/Payment
Qualified Vacant Properties with a rates bill up to €5,000 100% Vacancy Relief
Qualified Vacant Properties with a rates bill over €5,000, but less than €10,000 85% Vacancy Relief 15% to be paid
Qualified Vacant Properties with a rates bill over €10,000 70% Vacancy Relief 30% to be paid

No vacancy relief will be granted without a properly completed Application Form, , signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor, and relevant payment. The Application Form must be accompanied with appropriate evidence of efforts made to let the property, (evidence may include copies of online/newspaper advertisements, Letting Agents brochures, evidence of adequate “To Let” signage, etc), or, if the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy.
Application Forms should be submitted when period of vacancy has ended, or if property remains vacant, at year end.

Vacant property must be made available for inspection by Tipperary County Council staff during the year.

No Application will be considered without the appropriate evidence, and no vacancy relief will be applied if the payment due within the category is not made.

REVALUATION 2019 and your Rates

Following the ReValuation process, completed in 2019, all Rates Bills are issued in accordance with Certificates of Valuation issued on 10/09/2019, or subsequent revision, and all Rates are due and payable.

If you have made an appeal to the Valuation Tribunal, the rates as demanded remain due and must be paid. If the valuation is amended by the Valuation Tribunal any amendments will be applied to your account and backdated to 01/01/2020 for rates purposes upon receipt of a revised Certificate of Valuation.

If you are not satisfied with the valuation of your property, but did not submit an appeal to the Valuation Tribunal, you may apply to the Valuation Office for a Revision of Valuation. Any changes following such a revision will only apply subsequent to a revised certificate of valuation, and will not be backdated.

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