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Covid-19 Waiver of Commercial Rates for Q1 2021


On 30 December 2020 the Government announced Level 5 restrictions including the closure of non-essential businesses from close of business on 31 December until 31 January 2021. Further restrictions were announced on 6 January 2021. In order to reflect these restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the ongoing trajectory of COVID 19, a further waiver of commercial rates will apply to specified businesses in the first quarter of 2021. This 3 month waiver has modified criteria and accordingly is a separate, standalone waiver scheme.

General Terms and Conditions

A three month waiver will apply to eligible businesses 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 2021. The waiver will apply to businesses closed by, or badly impacted by, Level 5 restrictions, subject to a maximum value of €160m.

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

  • Hospitality;
  • Leisure;
  • Miscellaneous Entertainment;
  • Non Essential Retail (Shops and Warehouse);
  • Airports;
  • Essential Retail (excluding Large Supermarkets, greater than 500M2);
  • Health;
  • Service Stations;
  • Personal Care; and
  • Childcare.

Excluded Categories
The broad categories of businesses the credit in lieu of rates does not apply to are as follows:

  • Public Service;
  • Vacant Properties (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception);*
  • 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; and
  • Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contract between the occupier or service provider and the State.

An application process is not required. Mayo County Council 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

For further information contact rates@mayococo.ie or view the FAQ's below

FAQ's for Commercial Rates Waiver Q1 2021
Additional FAQ's - Appendix C - Updated
Additional FAQ's - Appendix D - Updated




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