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: Appendix C Revised - Rates Waiver Scheme categories and uses that are eligible for the Rates Waiver Scheme .

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: Apppendix D - Revised - Categories and uses that are not eligible for the Rates Waiver Scheme Quarter 1, 2021.

APPEALS PROCESS FOR RATEPAYERS IN THE EXCLUDED CATEGORIES FOR THE RATES WAIVER QUARTER 1, 2021.

·        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.

·        If this applies to your business, you will be required to submit documentary evidence to support eligibility.

·        It will be necessary to outline the basis of your appeal together with the completed Rates Waiver Appeal Form Quarter 1, 2021.pdf (size 210.8 KB) | as supporting proofs of the impact of the Pandemic on your business.  (Your application will be reviewed following submission of your appeal and additonal proofs may be sought if it is considered that the information provided is not sufficient to demonstrate the impact of the Pandemic on your business).

Appeals should only be submitted by email to: rateswaiver@leitrimcoco.ie. The closing date for submission of your appeal for the Rates Waiver Scheme for Quarter 1, 2021 is Friday 30th April, 2021. (Late applications after the closing date will not be acccepted).

Frequently Asked Questions on the Rates Waiver Scheme Quarter 1, 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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