Galway City Council has allocated a budget for 2026 to support arts organisations through a contribution towards Commercial Rates, where an exemption is sought on this basis.
Please refer to Schedule 4 of the Valuation Act 2001 (as amended), which sets out the statutory basis for exemptions in respect of properties used for artistic and cultural purposes.
The Arts Office will assess all requests, and in order for an application to be considered, the following information must be provided:
- Name and contact details of the applicant
- Name of the arts organisation
- Location of the commercial property (including full address, Eircode, and unit number where applicable)
- Name and contact details of the property owner
- A short statement (max. 100 words) outlining how the organisation meets the criteria set out under Schedule 4 of the Valuation Act
- Evidence of the organisation’s not-for-profit status (e.g. Registered Charity Number or equivalent)
- Photographic evidence of arts activity taking place within the property and/or links to up to date social media or website.
Applicants are also requested to include the following statement in their submission:
“I agree to Galway City Council carrying out a compliance inspection of the property during 2026.”
- Completed submissions should be emailed to arts@galwaycity.ie with the subject line:
Arts Rates Write-Off – Commercial Rates Exemption 2026 - The closing date for receipt of applications is 15 June 2026
Please note that all applications will be assessed in line with statutory requirements and subject to the available budget.
If you have any further queries, please do not hesitate to contact the Arts Office.