Commercial Rates Ireland Waiver Quarter 1 2021

Commercial Rates Waiver Ireland Quarter 1 2021

  • The Department of Housing, Local Government and Heritage released information in relation to the waiver of commercial rates due to COVID-19 restrictions for Quarter 1 2021
  • A three-month waiver will apply to eligible businesses and will take the form of a credit in lieu of rates
  • 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
  • This waiver scheme is not the same as the previous waiver schemes in 2020. Properties that may have been eligible for the 2020 waiver may not be eligible for the Quarter 1 2021 Waiver. Vacant properties and most Offices are excluded from the current waiver scheme
  • Rate payers that are in arrears are not excluded from the waiver
  • In recognition of the fact that there may be ratepayers excluded from the waiver that were severely impacted by the pandemic, these excluded ratepayers may engage with their Council to demonstrate severe impact, on a case-by-case basis
  • Ratepayers in excluded categories seeking to appeal need to submit evidence of participation in the Covid Restrictions Support Scheme (CRSS) operated by Revenue
  • Note that eligibility for the CRSS requires businesses to demonstrate that because of Covid restrictions the weekly turnover from the relevant business activity in the claim period will be no more than 25% of the average weekly turnover of the business in 2019 (or average weekly turnover in 2020 in the case of a new business)
  • Evidence of eligibility for the CRSS must be submitted with any appeal. An appeal without supporting documentation will not be considered
  • Categories that are eligible for the 2021 Rates Waiver Scheme and categories that are excluded from the 2021 Rates Waiver Scheme are listed below:


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 Properties
  • Vacant Properties
  • 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
  • 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
  • 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


How to apply for Rates Waiver Scheme

  • There is no application process for the rates waiver. The Council will apply the waiver to eligible accounts and will include the waiver in the Commercial Rates Demands prior to issue
  • Any payments made by any customer to their accounts will be offset by the amount owed
  • Rate payers that are in arrears are not excluded from the waiver
  • Ratepayers that have been severely impacted by the pandemic but now find themselves excluded from the waiver are encouraged to engage with their Council
  • If your business is based in Meath and if you feel a waiver should have been applied due to severe impact please email before 5th March 2021


More information can also be found on;


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