Notice is hereby given that Louth County Council has made a scheme for the
waiver of rates by the local authority of all or a portion of the rates due to it by
ratepayers for 2026.
This notice is issued in accordance with Schedule of S.I. No. 349/2024 – Local
Government Waiver of Rates Regulations 2024, made under Section 15 of the
Local Government Rates and Other Matters Act 2019.
The scheme waives a portion of the rates owed by eligible businesses who move
into a premises that has been vacant for more than one year (exclusions apply).
The waiver is applied on a sliding scale over a three-year period:
Year 1 – 100% of the annual rate
Year 2 – 50% of the annual rates
Year 3 – 25% of the annual rates
The waiver scheme was approved by the elected members at the annual Budget
meeting on 17 th November 2025 and will take effect from 5 th January 2026.
Applications to the scheme opened on the 5 th January 2026 and will be accepted
via https://consult.louthcoco.ie/
Queries may be directed to rateswaiver@louthcoco.ie
Dated this 20 th January 2026
Thomas McEvoy
Director of Services
Louth County Council
County Hall
Dundalk
Co Louth A91 KFW6
