Council wrote off €15.5 million in rates since 2022

Between 2022 and 2025, Cork City Council wrote off €15,530,294.92 in uncollected commercial rates.

The figures were released in response to a question from Green Party Councillor Honore Kamegni.

From 2022-2025, the council operated a commercial rates vacancy allowance of 50%, which meant that landlords were only required to pay half of the rates for unlet buildings.

Since 2025, the allowance has been lowered to 40%, which the council said increased the burden on landlords of vacant properties, especially if they were also carrying out works on the property.

Cllr Kamegni said the allowance encouraged vacancy, and there was no reason why Cork would not be able to phase out the allowance, considering the same had been done by Dublin City Council.

Head of Finance at Cork City Council John Hallahan said Dublin City Council had been operating without a vacancy allowance for a number of years, and Cork City Council had been engaging with them to see how the same could be done in Cork city.

However, he said removing the vacancy allowance would not guarantee that the extra 40% would be paid.

“Charging full rates on vacant property can have unintended consequences such as a move to dereliction to avoid rates. It can also discourage investment in vacant property,” said Mr Hallahan.

He also highlighted the need for a coordinated approach with Cork County Council, but this was difficult given the large difference in allowances between the two authorities.

Cork County Council currently operates a vacancy allowance of 100%.

“Investment in the city area could fall if the neighbouring local authority has a vacancy allowance of 100% and the city further reduces its vacancy relief,” he said.

The council is to bring forward proposals in relation to vacancy relief before Budget 2027.

This article was produced with the support of the Local Democracy Reporting Scheme funded by Coimisiún na Meán.