Commercial Rates Waiver 2021

COMMERCIAL RATES WAIVER 2021

In order to reflect the level 5 restrictions currently in place and to continue the supports available for ratepayers, and in recognition of the impact of the ongoing trajectory of COVID 19, the Government have introduced a three month waiver for eligible businesses and will take the form of a credit in lieu of rates.

The rate payer does not have to do anything the credit will be posted automatically to your account.

The value of the waiver is the equivalent value of 25% of the annual rate bill for 2021.

The waiver will apply to businesses closed by, or badly impacted by, Level 5 restrictions. 

Eligible Categories The broad categories of businesses the credit in lieu of rates apply to are as follows:

  • Hospitality;        
  • Leisure;    
  • Miscellaneous Entertainment;
  • Non Essential Retail (Shops and Warehouse);
  • Airports                
  • Essential Retail (excluding Large Supermarkets, greater than 500M2); 
  • Health;                  
  • Service Stations;   
  • Personal Care;
  • Childcare. 

Excluded Categories The broad categories of businesses the credit in lieu of rates does not apply to are as follows:

  •  Public Service;
  • *Vacant Properties (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception);*
  • Global Utility Networks on the Central Valuation List;
  • Properties in the “Office” Valuation Category;
  • Properties in the “Industrial Uses” Valuation Category;
  • Properties in the “Miscellaneous” Valuation Category;
  • Properties in the “Minerals” Valuation Category;
  • Properties in the “Utility” Valuation Category;
  • Supermarkets greater than 500M2 (Categories Supermarket 2 and Supermarket 3);
  • Properties with the valuation category of “Department Store” but which are occupied either partially or wholly by a supermarket which sells food and/or groceries;
  • Banks, Building Societies and Credit Unions;
  • Pharmaceutical manufacturing; and  Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contract between the occupier or service provider and the State.

A detailed list of eligible property categories is available on LCC website louthcoco.ie

*Neither application of the waiver to public service properties or vacant properties, nor appeals in respect of same, are permitted.

In a similar manner to the 2020 waiver scheme, excluded ratepayers may engage with local authorities to demonstrate severe impact, on a case by case basis.

Fin 01 2021 Commercial rates waiver Q1 2021

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