09/02/21 Covid-19 Waiver of Commercial Rates Charges 2021 (Jan-Mar 2021)

The Government announced Level 5 restrictions, including the closure of non-essential businesses, from close of business on 31^st December. Further restrictions were announced on 6^th January 2021. In order to reflect these restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the on-going trajectory of COVID 19, the Government has announced a further waiver of Commercial Rates which will apply to specified business categories in the first quarter of 2021. This three-month waiver has modified criteria from the 2020 scheme and accordingly is a separate, standalone waiver scheme.  

A 100% waiver will be applied to all businesses, for a three-month period to the end of March 2021, with several categories excepted. This waiver will take the form of a credit in lieu of rates due from January 2021 to March 2021.

Eligible Categories

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

• Hospitality
• Leisure
• Miscellaneous Entertainment
• Non-Essential Retail (Shops & Warehouses)
• Airports
• Essential Retail (excluding large Supermarkets, greater than 500m²)
• Health
• Service Stations
• Personal Care
• Childcare

Excluded Categories

It is important to note that there are some categories of businesses which were included in the 2020 Waiver Scheme but are now excluded in the new scheme.

As with the previous Waiver Scheme the rationale for the exclusion of these ratepayers is that their operations were not as severely impacted by the pandemic, coupled with the need to direct resources appropriately. 

Further details and the categories of business eligible and non-eligible for the waiver are on our website.

https://www.donegalcoco.ie/services/incomecollectionunit/commercialrates/

How to apply

An application to Donegal County Council is not required. Donegal 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.

The Council will contact all customers in March 2021 to advise whether a waiver has been applied or not. There will also be an appeals process should a business have been excluded from the scheme.

What will happen after the end of March 2021?

The potential for the waiver to extend beyond the end of March will be kept under review and any future extensions can be considered when there is greater certainty regarding the continuing impact of the pandemic on businesses and the reopening of society. Donegal County Council will keep all customers informed of any future changes to the scheme or additional business supports which may become available.

For queries please email us on: [email protected]