The Department of Housing, Local Government & Heritage has issued details of the Commercial Rates Waiver to be applied for the first and second quarter of 2021.
In recognition of the continued impact that COVID 19 is having on businesses, a further waiver of commercial rates will apply to eligible businesses in the first and second quarter of 2021. This six-month waiver has modified criteria and accordingly is a separate, standalone waiver scheme from the scheme that applied in 2020.
The six-month waiver will apply to qualifying businesses only and will take the form of a credit in lieu of rates. The value of the waiver is the equivalent of 50% of the annual rate bill for 2021.
An application to Tipperary County Council is not required as Tipperary County Council will automatically apply the waiver to qualifying accounts.
Please see detailed list of eligible categories of business below.
The credit in lieu of rates 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, 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.
Please see detailed list of excluded categories of business below.
What if I am in the excluded category but have been severely impacted by the pandemic?
Businesses listed in the excluded category may engage with Tipperary County Council to demonstrate that they have been severely impacted by the pandemic.
In this regard ratepayers will be required to submit evidence of participation in the Covid Restrictions Support Scheme (CRSS) operated by Revenue or otherwise that turnover in the claim period will be no more than 25% of the average weekly turnover of the business in 2019 (or average weekly turnover in 2020 in the case of a new business).
Submissions or appeals with supporting proofs should be made to email@example.com by 20th April 2021.
FAQ’s on the Rate Waiver Scheme 2021 are here .
Contact details-Queries on the scheme may be directed to your Revenue Collector (contact details on rate bill) or to firstname.lastname@example.org
Commercial Rates Waiver for First & Second Quarter 2021
Valuation Categories and Uses Which are Automatically Eligible for the Six-Month Commercial Rates Waiver are here.
APART / HOTEL
HOTEL, NIGHT CLUB / DISCOTHEQUE
HOTEL, SPORTS & LEISURE CENTRE
ACTIVITY CENTRE, CAFE
EQUESTRIAN CENTRE, -
GOLF DRIVING RANGE
GYMNASIUM / FITNESS CENTRE
HERITAGE / INTERPRETATIVE CENTRE
RACE TRACK (GREYHOUNDS)
RACE TRACK (HORSES)
RACE TRACK (MOTOR)
SPORTS & LEISURE CENTRE
QUAY / JETTY
Non-Essential Retail (Shops)
ADVENTURE / ARMY / CAMPING
BOOKSHOP, COFFEE SHOP
BRIDAL / FORMAL WEAR
CAFE, TAKE AWAY
CAFE, YOUTH CENTRE
CARD / STATIONERY / PRINT
COFFEE SHOP, TAKE AWAY
*In general properties with the category “Department Store” are eligible. However properties with this category that operate as a supermarket, or sell food and/or groceries are EXCLUDED, if the floor area operating as a supermarket or selling food and /or groceries is 50% or greater, of the total floor area.
DRY CLEANERS / LAUNDERETTE
DRY CLEANERS / LAUNDERETTE, INTERNET CAFE
ELECTRICAL / ELECTRONIC
ELECTRICAL / ELECTRONIC, AMUSEMENT CENTRE
HARDWARE / DIY
LIGHTING / LAMP
MUSIC-RECORDS / DVDS / VIDEOS
PHOTO PROCESSING SHOP
RESTAURANT (DRIVE THRU)
RIGHT OF TRADING
SANDWICH / JUICE BAR
SANDWICH / JUICE BAR, TAKE AWAY
SHOE REPAIR / KEY CUT
SHOP (OFFICES), AUCTIONEER
SHOP (OFFICES), TRAINING CENTER
SHOP, AMUSEMENT CENTRE
SHOP, PRINTING WORKS
TAILORING, ALTERATIONS, REPAIRS
ELECTRICAL / ELECTRONIC
Ports & Aviation
AVIATION FUEL DEPOT, -
Essential Retail (excluding supermarkets)
BUTCHERS / FISH MONGERS
ETHNIC FOOD SHOP
ETHNIC FOOD SHOP, BUTCHER
ETHNIC FOOD SHOP, OFF-LICENCE
HEALTH FOOD SHOP
INDIAN TAKE AWAY
POST OFFICE, NEWSAGENT
Supermarkets smaller than 500M2 (Supermarket 1 Category)
DAY CARE CENTRE
HEALTH CENTRE / FARM
MEDICAL CENTRE / CLINIC
MOTORWAY SERVICE STATION,
ETHNIC FOOD SHOP, HAIRDRESSING SALON
OFFICE (HOUSE), BEAUTY SALON / MASSAGE
CAR PARK (MULTISTOREY)
CAR PARK (OFFICE), YARD (STANDALONE)
CAR PARK (OTHER)
CAR PARK (RETAIL)
CAR PARK (SURFACE)
Other Miscellaneous Categories
HOUSE, DAY CARE CENTRE
Valuation Categories and Uses Which are Excluded from the Q1 & Q2 2021, Commercial Rates Waiver are here.
Ratepayers in excluded categories may engage with local authorities to demonstrate serious impact from COVID 19 restrictions
VACANT PROPERTIES (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception)*
*Appeals and application of the waiver to public service properties and vacant properties are not permitted under this scheme.
CENTRAL VALUATION LIST
GLOBAL UTILITY NETWORKS ON THE CENTRAL VALUATION LIST
CENTRE FOR ASYLUM SEEKERS
OIL / FUEL DEPOT
INDUSTRIAL USES (all sub categories)
A. I. STATION
FACTORY, CHILL STORE
FACTORY, PRINTING WORKS
PLANT/OTHER - TANKS
PROVENDER MILL / FLOUR MILL
VEHICLE TEST CENTRE
WAREHOUSE CASH &CARRY
BROADCASTING STATION, -
CAR PARK (OFFICE)
CEMETERY OR CREMATORIUM
COLLEGE, SPORTS GROUNDS
INCINERATOR, GENERATING STATION
MAST / ANTENNA
PLACE OF WORSHIP
*Properties with the category “Department Store” that operate partially or wholly as a supermarket, or sell food and groceries are EXCLUDED if the floor area operating as a supermarket or selling food and /or groceries is 50% or greater, of the total floor area.
SUPERMARKETS greater than 500M2 (Categories Supermarket 2 and Supermarket 3)
MINERALS (all categories)
LANDFILL SITE, -
OFFICE (ALL PROPERTIES WITH USE OF OFFICE)
OFFICE (HOUSE), OFFICE (EMBASSY)
EFFLUENT TREATMENT WORKS
NETWORK (STORM WATER)