Silouette graphic representing Tipperary

2023 Early Payment Scheme for Commercial Rates


Are you a ratepayer with an annual rates bill up to €26,000 for 2023?

If so, you may avail of the Early Payment Scheme Reduction of 6%, subject to a maximum of €600 by:

  • Paying your rates in full by 31st July 2023
  • If paying by Direct Debit, the time limit for payment is extended to September and the reduction will be applied to your September Direct Debit payment. This time limit extension does not apply to payment by Bank Standing Order.
  • If your rates account is currently in arrears, you can still avail of the Early Payment Scheme by paying a minimum of the equivalent of your 2023 rates by 31st July 2023, and enter into an agreed payment plan structured to reduce and eliminate the arrears over an agreed period of time.

Points to Note: 

  • Your business must be commercially rated in County Tipperary.
  • Your total commercial rates bills must not be over €26,000 in 2023.
  • 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 €26,000.
  • 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.

Drop in Clinics Dates

If you wish to speak to someone regarding the Early Payment Scheme and what it could mean for your business, we are hosting a number of “drop in clinics” as outlined below. Please visit any of the below locations on the dates and times outlined.

Date Location Times
Monday 20/02/2023 Tipperary - Cahir – Cashel Municipal District Office, Rosanna Street, Tipperary Town 10.00 – 12.00
Wednesday 22/02/2023 Civic Offices, Limerick Road, Nenagh 10:00 – 12.00
Thursday 23/02/2023 Thurles Municipal District Office, Castle Avenue, Thurles 10.00 – 12.00
Thursday 23/02/2023 Carrick-On-Suir Municipal District Office, New Street, Carrick-On-Suir 10.00 – 12.00
Friday 24/02/2023 Civic Offices, Emmet Street, Clonmel 11.00 – 01.00


Vacant Property Relief – 2023

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 2023.

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


% 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

80% Vacancy Relief      20% to be paid

Qualified Vacant Properties with a rates bill over €10,000

60% Vacancy Relief      40% to be paid


No vacancy relief will be granted without a properly completed Vacant Property Declaration Form, signed and witnessed by a Garda, Commissioner of Oaths or a practising Solicitor and relevant payment.  The Declaration 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, photos of “To Let” signage prominently displayed on the property. 

All vacant property must be advertised online.

If the property is closed for refurbishment, evidence showing that substantial works were carried out during the period of vacancy will be required.

Application Forms should be submitted when the period of vacancy has ended, or if property remains vacant, at year end.

Please note that vacant property must be made available for inspection by Tipperary County Council staff during the year.  

No Application will be considered without the appropriate declaration form and evidence. No vacancy relief will be applied to your account if the payment due within the category is not made.


Please note:

All property owners have a legal obligation to inform the Local Authority of any change in the occupancy of their property within 14 days of;

Failure to adhere to the above may result in a levy of up to 2 years rates being applied.