Non-domestic (business) rates New Start relief

New Start relief

New Start relief is offered for new build properties in the 3 financial years beginning 1 April 2013.  The relief is 18 months of up to 100%, which includes the usual 3 month period at 100%.

If after the initial 3 months the new build property remains empty, the Council can award either this new relief or the usual 10% empty property relief.

New Start relief can only be applied if the following criteria are met

  • the property is entered onto the Valuation Roll between 1 April 2013 and 31 March 2016
  • the property is unoccupied at the time of entry in the Valuation Roll
  • the new entry is not as a result of a combination or division of existing entries on the Valuation Roll or due to the refurbishment or change of an existing entry, including conversion of a domestic property or a property previously exempt from rating.

Relief is awarded under State aid de minimus and is therefore limited to no more than 200,000 Euros over a rolling 3 year period for all properties occupied.

Please be aware that for the period that New Start is awarded, no other relief can apply such as Charitable, Small Business Bonus Scheme. 

To apply download the New Start relief application form below.

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