Pretty much any of the Councils will write off any rates liability if your premises is closed for refurbishment. I would advise that you keep evidence of whatever work is being carried out, such as contractor's invoices, planning, or some photographic evidence. The Council should then apply a credit for whatever the vacant period was. Almost all Councils will apply a 100% credit but some such as Dublin City will only give a 50% credit. Engage with your Rate Collector, they'll advise you on this also, but its pretty standard. Some Councils offer schemes relating to the refurbishment of commercial property, grants or some form of rate relief. Where I work, that is handled by our Economic Development unit but so far as I am aware not all Councils do that, but no harm checking. Whenever you are open and trading, inform your Council rates office, they will only charge you from that point on, and they will all accept payment in instalments via direct debit or bank standing order. If a commercial property is sold or leased, then there is an obligation on the owner to notify the council or potentially a penalty charge could be applied (in practice this is unlikely, but that is the legislation).
If you have any other queries, let me know.