To assist the businesses that have been most affected by the
on-going COVID-19 restrictions, the Irish Government announced a
new, targeted commercial rates waiver intended to apply to
qualifying businesses during the first quarter of 2021. The
Government has announced an extension of this waiver to the end of
the second quarter of 2021.
This waiver is separate to the 2020 commercial rates waiver
discussed in our previous article available here.
The Waiver
Qualifying businesses will be entitled to a 100% credit in lieu
of their commercial rates liability in the first six months of
2021. Local authorities should automatically apply the credit in
lieu to the accounts of businesses in the included business
categories. Where a ratepayer who qualifies for the credit in lieu
has already discharged its rates liability for 2021, a refund
towards their 2022 rates liability will be arranged by the relevant
local authority.
