COVID-19 - Commercial Rates

COVID-19 - Commercial Rates

Commercial Rates Waiver Quarter 1 - 3 2021

Commercial Rates Waiver Quarter 1 - 3 2021

The Department of Housing, Local Government and Heritage has released information in relation to the extension of the waiver of commercial rates due to COVID-19 restrictions to include Q3 2021. 

In total a 9 month waiver will be applied to eligible businesses and takes the form of a credit in lieu of rates. 6 months of which has already been applied. Statements will issue and highlight if a business received the waiver or not.

The value of the waiver is the equivalent value of 75% 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 2021 Waiver. Vacant properties and most Offices are excluded from the current waiver scheme.

There is no application process for the rates waiver.

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 Meath County Council to demonstrate severe impact, on a case by case basis.

Rate payers should complete the application form below and apply to before 30th September 2021, if it can be shown the business was severely impacted by the pandemic.

An appeal without supporting documentation will not be considered. Ratepayers in excluded categories seeking to appeal need to submit evidence of participation in the Covid Restrictions Support Scheme (CRSS) operated by Revenue or otherwise that turnover 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).

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 applies 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