7. Part-occupied property
If a property is only partly occupied, we can consider asking the Valuation Office Agency to divide the property's rateable value between its occupied and unoccupied parts.
Generally the empty property rate would apply to the empty part of a building and the occupied business rate to the occupied.
The empty part can receive a complete exemption from rates for the first three months it is empty (or, if it is an industrial property, for the first six months).
After the initial rate-free period expires, in most cases the occupied business rate will apply again to the whole property.