Rates Waiver Scheme for 2021

COVID 19 Waiver of Commercial Rates 2021

On the 27th of January, 2021 the Department of Housing, Local Government & Heritage issued details of the Commercial Rates Waiver to be applied for the first quarter of 2021.

In recognition of the impact that COVID19 is having on businesses a further commercial rates waiver will apply to specified businesses in the first quarter of 2021. This three-month waiver has modified criteria and accordingly is a separate standalone waiver scheme from the scheme that applied in 2020.

The waiver will take the form of a credit in lieu of rates and the value is the equivalent of 25% of the annual rate bill for 2021.

The three-month waiver will apply to all eligible businesses closed by or badly impacted by Level 5 restrictions.

How to apply:

An application to Leitrim County Council is not required. Leitrim County Council will automatically apply a 100% credit in lieu of commercial rates, for a three-month period, to classes and categories of occupied rateable property where the occupying business is not in an excluded category identified below.  The Council are obliged to issue the 2021 Rate Demands to all rate customers, following the issuing of the rate demands in late February/early March, 2021, eligible accounts will have the 100% credit in lieu of commercial rates applied to their accounts to cover the 1st quarter of 2021. The full list of categories and uses of commercial rate properties that are deemed eligible for the Waiver is available here:Valuation Categories and Uses which are automatically eligible for the Quarter 1, 2021 Three-month extension of Commercial Rates

Excluded categories
In recognition that there are ratepayers for whom their businesses have not been affected by the pandemic, these ratepayers will not be eligible for the automatic waiver. However, a fund is being provided for ratepayers in these categories who can demonstrate that the pandemic has had a significant negative impact on their business. These ratepayers should engage with Leitrim County Council in relation to their commercial rates.

This credit does not apply to the following Excluded Categories:

This credit in lieu of rates for the first quarter of 2021 does not apply to the following broad categories:

Public Service*

Vacant Properties (all vacant property as is ordinarily understood for rates is excluded from the waiver);*

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

The full list of Excluded Categories and Uses is available to review here:Valuation Categories and uses that are excluded from the Quarter 1, 2021, Three-month Commercial Rates Waiver.

Business in the excluded categories above, save public service properties and vacant properties, may seek eligibility from Leitrim County Council if it can be shown the business was severely impacted by the pandemic. The Council may request documentary evidence to support eligibility. In this circumstance, please apply to rateswaiver@leitrimcoco.ie on or before Friday 12th March, 2021.

Additional information on the Rate Waiver Scheme 2021 is available by clicking on the link to the Frequently Asked Questions. Frequently Asked Questions Rates Waiver Quarter 1 ,2021

Should you have any queries in relation to the Rates Waiver 2021 please contact the Rates Team on 071/9620005 or e-mail: rates@leitrimcoco.ie


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