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’s waiver has modified criteria (compared to the 2020 waiver scheme) and accordingly is a separate, standalone waiver scheme.


Offaly County Council is currently issuing letters to all ratepayers, indicating whether properties are eligible for the waiver. Credits in lieu of commercial rates on qualifying ratepayer accounts are being applied as a credit on the rate accounts for 2021.



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 severely impacted by, Level 5 restrictions.



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 that 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.



In the event of a property being excluded from the waiver scheme, an appeals process is in place, by which a ratepayer may appeal the decision. If you are considering an appeal,  please consult the document on this link FAQs 2021 Q1 and Q2 Rates Waiver to assess eligibility.


Among the criteria of “Severe Impact” is at least a drop of weekly turnover of 75% from 2019 levels


The terms of the waiver require any appeal by an excluded business, to state the grounds of the appeal and demonstrate severe impact of COVID 19 on their business to Offaly County Council.


Appeals should be submitted before the close of business on May 27th 2021 by email to


We will endeavour to assess your appeal as promptly as possible in order to regularise your rates account.