Let $A$ be a ring with local units, $E$ a set of local units for $A$, $G$ an abelian group, and $\alpha$ a partial action of $G$ by ideals of $A$ that contain local units. We show that $\text{A}\,{{\star }_{\alpha }}\,G$ is simple if and only if $A$ is $G$-simple and the center of the corner $e{{\delta }_{0}}\left( \text{A}\,{{\star }_{\alpha }}\,G \right)e{{\delta }_{0}}$ is a field for all $e\,\in \,E$. We apply the result to characterize simplicity of partial skew group rings in two cases, namely for partial skew group rings arising from partial actions by clopen subsets of a compact set and partial actions on the set level.