Section 75, The Local Government Act, 2004

(1) Rates are payable whether the building is occupied orunoccupied. (2) Where it is shown to the satisfaction of the local council that an assessed building or a part of it has been demolished or removed during any financial year, the council shall, on the application of the person who has paid the amount of the rate payable in respect of the building, order to be refunded to that person such proportion of the amount paid as the council may consider reasonable having regard to all circumstances; except that, in the case of a demolition or removal otherwise than by order of the council or a court, no refund shall be made unless the owner of the building has, within thirty days of the demolition or removal, given notice in writing to the council.