Commercial Rates Waiver Q1 & Q2 2021
In order to reflect current level 5 restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the ongoing trajectory of COVID 19, a further waiver of commercial rates will apply to specified businesses for the first two quarters of 2021.
This 6 month waiver has modified criteria (compared to the 2020 waiver scheme) and accordingly is a separate, standalone waiver scheme.
General Terms and Conditions
A six month waiver will apply to eligible businesses and will take the form of a credit in lieu of rates. Generally, the value of the waiver is the equivalent value of 50% of the annual rate bill for 2021. The waiver will apply to businesses closed by, or badly impacted by, Level 5 restrictions.
The broad categories of businesses the credit in lieu of rates applies to are as follows:
- Miscellaneous Entertainment;
- Non Essential Retail (Shops and Warehouse);
- Essential Retail (excluding Large Supermarkets, greater than 500M2);
- Service Stations
- Personal Care
The broad categories of businesses the credit in lieu of rates does not apply to are as follows:
- Public Service Properties
- 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
- 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.
An application process is not required. Offaly County Council will automatically apply a 100% credit in lieu of commercial rates, for a six month period, to classes and categories of occupied rateable property where the occupying business is not in an excluded category.
Offaly County Council will shortly issue letters to all ratepayers, indicating whether the properties are eligible for the waiver. Credits in lieu of commercial rates applied to ratepayer accounts will be applied as credit on the rate accounts for 2021.
In the event of a property being excluded from the waiver scheme, an appeals process will be outlined in the letter, by which a ratepayer may appeal the decision. Excluded businesses are required to demonstrate severe impact to the relevant local authority.