"It is hereby resolved under section 71 of the Local Government (Dublin) Act 1930 as amended by section 31 of the Local Government Reform Act 2014 that owners of vacant premises which are located within all nine Dublin City Local Electoral Areas shall be entitled to claim and receive 40% (forty percent) rates refund for the 2018 local financial year and that the proportion of rates refund shall operate within the meaning of section 14(1) of the Act."