Fresh Start relief
From 1 April 2018 all types of non domestic properties will be eligible for 100% relief for up to 12 months.
Criteria for claiming
- The propery has previously been in receipt of empty property relief for a continuous period of at least 6 months
- The property has a Rateable Value of under £65,000 effective from 1 April 2018 (increased to £95,000 from 1 April 2021)
- No longer than 12 months have elapsed since the lands and Heritages become occupied
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.