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Library of Knowledge No. 45

Re: 2020 Commercial Rates Waiver (update)

In Budget 2021, the Government announced an extension of the waiver of 2020 commercial rates for certain properties.

The initial 3 month waiver period from 27^th March 2020 was extended twice, to 27^th September 2020 and finally to 31^st December 2020.

This waiver is recognition of the fact that not only were many ratepayers forced to close business due to the public health requirements, but also many that remained open suffered significant reductions in turnover.

The waiver will be applied automatically as a credit in lieu of commercial rates for the nine month period to classes of occupied rateable property where the occupying business is not in the excluded categories.

No application is required from those ratepayers to avail of the waiver.

Where a ratepayer who qualifies for the credit in lieu of rates has already paid their 2020 rates bill, a refund or a credit towards their 2021 rates bill will be arranged by the relevant Local Authority.

This credit does not apply to the following Excluded Categories:

• Public Service
• Global Utility Networks on the Central Valuation List
• Vacant Properties
• Individual Office Premises with an annual rates bill of €100k or greater in 2020*
• Individual Industrial Premises with an annual rates bill of €100k or greater in 2020*
• Supermarkets greater than 500M2 (Categories Supermarket 2 and Supermarket 3)
• Data Centres
• Incinerator, Generating Stations
• Landfill Sites
• Network (Cable)
• Network (Storm Water)
• Network (Water)
• Windfarms
• Generating Stations
• Banks
• Building Societies
• Pharmaceutical Manufacturing
• Computer/Technology/Electronic manufacturing
• 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.

Business in the excluded categories above may seek eligibility from their local County Council if it can be shown the business was severely impacted by the pandemic. The Council may request documentary evidence to support eligibility.

Re: 2021 Commercial Rates Waiver.

In order to continue the supports available for enterprise, and in recognition of the impact of the ongoing trajectory of COVID 19, a commercial rates waiver will be applied in the first quarter of 2021 to businesses most seriously affected by restrictions. The categories of business eligible for the waiver will be determined in line with Government decisions on level five restrictions. When finalised, details will be issued to local authorities to enable administration of the waiver.

Stay safe.