Rates Waiver Scheme for 2022

Targeted Commercial Rates Waiver First Quarter 2022

 On the 12th October 2021 a targeted commercial rates waiver to support certain sectors was agreed by Government, for the final quarter of 2021. An extension of this waiver for a further period of

three months, for the first quarter of 2022, has now also been agreed due to the ongoing impact of COVID-19 on certain sectors.

 A waiver of commercial rates will apply to specified businesses in the first quarter of 2022.

The terms and conditions relating to eligibility and administration of the extended waiver remain the same as those outlined in Circular Fin 20/2021 “Targeted Commercial Rates Waiver Final Quarter 2021”. A 100% waiver will be applied to eligible properties, for a further three-month period to end March 2022.

 General Terms and Conditions

A three month extension of the Q4 2021 targeted waiver will apply to eligible businesses from January to end March 2022, 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 2022. The waiver will apply to businesses occupying eligible property categories subject to a maximum value of €62.3m.

 Eligible Categories

The broad categories of businesses the credit in lieu of rates applies to are as follows:

·         Hospitality, including restaurants and cafes;

·         Leisure;

·         Miscellaneous entertainment;

·         Certain tourism related categories; and

·         Airports.

A detailed list of eligible property categories is included in Appendix B. The credit in lieu of rates does not apply to Vacant Properties (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception).

For further information, please see attached FAQs (as provided with Circular Fin 20/2021) and Appendix B (List of eligible categories).

Fin-20-2022-Frequently-Asked-Questions-for-Local-Authorities-pdf.pdf (size 467.3 KB)

Appendix-B-Targeted-Commercial-Rates-Waiver-2022.pdf (size 92 KB)

If you require any further information on this scheme, please contact the rates office on 071/9620005 or email rates@leitrimcoco.ie

Rates Team

Leitrim County Council

  • EU Sturctural Fund
  • European Union
  • Leitrim Sports