Tipperary County Council
Civic Offices, Clonmel | Civic Offices, Nenagh,
Co. Tipperary
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Telephone:
+353(0)761 065000
9.30 - 4.30 Mon-Fri
9.00 - 1.00 Mon-Fri (Motor Tax)
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary
customerservices@tipperarycoco.ie

Covid 19 Waiver of Commercial Rates Quarter 1 & Quarter 2 2021

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.

Excluded Categories
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 rateswaiver@tipperarycoco.ie by 20th April 2021.

FAQ’s
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 rateswaiver@tipperarycoco.ie

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.

Hospitality
APART / HOTEL
CARAVAN PARK
CONFERENCE CENTRE
GUESTHOUSE
GUESTHOUSE, RESTAURANT
HOLIDAY COMPLEX
HOSTEL
HOTEL
HOTEL, NIGHT CLUB / DISCOTHEQUE
HOTEL, PUB
HOTEL, SPORTS & LEISURE CENTRE
PUB
PUB, GUESTHOUSE
PUB, OFF-LICENCE
PUB, RESTAURANT

Leisure
ACTIVITY CENTRE
ACTIVITY CENTRE, CAFE
AMUSEMENT CENTRE
BOWLING-ALLEY
CASINO
CINEMA
CLUB HOUSE
COMMUNITY HALL
DANCE STUDIO
EQUESTRIAN CENTRE, -
GOLF DRIVING RANGE
GYMNASIUM / FITNESS CENTRE
HERITAGE / INTERPRETATIVE CENTRE
MARINA, -
OPEN FARM
RACE TRACK (GREYHOUNDS)
RACE TRACK (HORSES)
RACE TRACK (MOTOR)
SNOOKER HALL
SPORTS & LEISURE CENTRE
STABLE
STADIUM
STUDIO
THEATRE
THEATRE, CAFE
THEATRE, PUB
THEME PARK

Miscellaneous Entertainment
ART GALLERY
EVENT SPACE
MUSEUM
QUAY / JETTY

Non-Essential Retail (Shops)
ADULT SHOP
ADVENTURE / ARMY / CAMPING
ANTIQUE SHOP
ATM
AUCTIONEER
BETTING OFFICE
BOOKSHOP
BOOKSHOP, COFFEE SHOP
BRIDAL / FORMAL WEAR
CAFE
CAFE, RESTAURANT
CAFE, TAKE AWAY
CAFE, YOUTH CENTRE
CARD / STATIONERY / PRINT
CHARITY SHOP
CLOTHES SHOP
COFFEE SHOP, TAKE AWAY
COMPUTER SHOP
CONFECTIONERY
COSMETIC SHOP
CRAFT SHOP
CYCLE SHOP
DELICATESSEN
DEPARTMENT STORE*
*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.
DISCOUNT STORE
DRY CLEANERS / LAUNDERETTE
DRY CLEANERS / LAUNDERETTE, INTERNET CAFE
ELECTRICAL / ELECTRONIC
ELECTRICAL / ELECTRONIC, AMUSEMENT CENTRE
FASHION ACCESSORY
FLORIST
FURNITURE
GAME SHOP
GARDEN SHOP
HARDWARE / DIY
HOUSEHOLD GOODS
INTERNET CAFE
JEWELLERS
KIOSK
LIGHTING / LAMP
MARKET
MISCELLANEOUS
MOTOR ACCESSORIES
MUSIC-INSTRUMENTS
MUSIC-RECORDS / DVDS / VIDEOS
NURSERY (MOTHERCARE)
OFFICE SUPPLIES
PEN SHOP
PET SHOP
PHOTO PROCESSING SHOP
RESTAURANT (DRIVE THRU)
RESTAURANT
RESTAURANT, CAFE
RIGHT OF TRADING
SANDWICH / JUICE BAR
SANDWICH / JUICE BAR, TAKE AWAY
SHOE REPAIR / KEY CUT
SHOE SHOP
SHOP (OFFICES), AUCTIONEER
SHOP (OFFICES), TRAINING CENTER
SHOP
SHOP, AMUSEMENT CENTRE
SHOP, OFF-LICENCE
SHOP, PRINTING WORKS
SPORTS SHOP
TAILORING, ALTERATIONS, REPAIRS
TAXI OFFICE
TOURIST OFFICE
TOY SHOP
TRAVEL AGENCY
VEHICLE HIRE
VIDEO SHOP

Retail (Warehouse)
ACTIVITY CENTRE
CLOTHES SHOP
DISCOUNT
ELECTRICAL / ELECTRONIC
FURNISHINGS
HOUSEHOLD GOODS
MOTOR ACCESSORIES
MOTOR SHOWROOM
NURSERY (MOTHERCARE)
OFF-LICENCE
PET SHOP
RETAIL WAREHOUSE
TILE
TOY SHOP

Ports & Aviation
AVIATION FUEL DEPOT, -
AIRPORT, TERMINAL

Essential Retail (excluding supermarkets)
BUTCHER
BUTCHERS / FISH MONGERS
ETHNIC FOOD SHOP
ETHNIC FOOD SHOP, BUTCHER
ETHNIC FOOD SHOP, OFF-LICENCE
GREENGROCER
HEALTH FOOD SHOP
INDIAN TAKE AWAY
NEWSAGENT
OFF-LICENCE
OFF-LICENCE, NEWSAGENT
PHARMACY
PHONE SHOP
POST OFFICE
POST OFFICE, NEWSAGENT
OPTICIAN
Supermarkets smaller than 500M2 (Supermarket 1 Category)
TAKE AWAY

Health
CLINIC
DAY CARE CENTRE
DENTAL WORKSHOP
HEALTH CENTRE / FARM
HOSPITAL
MEDICAL CENTRE / CLINIC
NURSING HOME
SURGERY (DOCTOR)
SURGERY (OPTICIAN)
SURGERY (OTHER)
SURGERY (PHYSIOTHERAPIST)

Service Stations
MOTORWAY SERVICE STATION,
SERVICE STATION
MOTOR WASH

Personal care
BARBER
ETHNIC FOOD SHOP, HAIRDRESSING SALON
HAIRDRESSING SALON
TATTOO PARLOUR
OFFICE (HOUSE), BEAUTY SALON / MASSAGE

MISCELLANEOUS
CAR PARK (MULTISTOREY)
CAR PARK (OFFICE), YARD (STANDALONE)
CAR PARK (OTHER)
CAR PARK (RETAIL)
CAR PARK (SURFACE)

Other Miscellaneous Categories
HOUSE, DAY CARE CENTRE
CRECHE

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
PUBLIC SERVICE*

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

HOSPITALITY
CENTRE FOR ASYLUM SEEKERS

FUEL/DEPOT
OIL / FUEL DEPOT

INDUSTRIAL USES (all sub categories)
A. I. STATION
ABATTOIR
ASHPHALT PLANT
BAKERY
BREWERY
BULK STORES
BUS DEPOT
COLD STORE
CONCRETE WORKS
DATA CENTRE
DISTRIBUTION CENTRE
FACTORY (FISH)
FACTORY (PHARMACEUTICAL)
FACTORY (OTHER)
FACTORY, BAKERY
FACTORY (CEMENT)
FACTORY (COMPUTER)
FACTORY, CHILL STORE
FACTORY (MEAT)
FACTORY (MILK)
FACTORY, OFFICE
FACTORY, PRINTING WORKS
FOOD PREPARATION
GARAGE
GENERATING STATION
GRAIN STORES
HANGAR
HATCHERY
LABORATORY
LAUNDRY
LIVESTOCK MART
OFFICE
PLANT/OTHER - TANKS
PRINTING WORKS
PROVENDER MILL / FLOUR MILL
PUMPING STATION
SAWMILL
SECURITY BUILDING
SHOWROOM (INDUSTRIAL)
SORTING OFFICE
STORE
VEHICLE TEST CENTRE
WAREHOUSE
WAREHOUSE CASH &CARRY
WORKSHOP
YARD (STANDALONE)

MISCELLANEOUS
ADVERTISING STATION
BROADCASTING STATION, -
CAR PARK (OFFICE)
CEMETERY OR CREMATORIUM
COLLEGE
COLLEGE, SPORTS GROUNDS
FIRE STATION
FUNERAL HOME
INCINERATOR, GENERATING STATION
KENNELS
MAST / ANTENNA
PLACE OF WORSHIP
PUBLIC CONVENIENCE
POST BOX
RECYCLING CENTRE
SCHOOL
TANK, YARD
TERMINAL
TOLLS
TRAINING CENTER

RETAIL (SHOPS)
BANK
BUILDING SOCIETY
CREDIT UNION
DEPARTMENT STORE*
*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)

Retail (Warehouse)
DIY SUPERSTORE
HARDWARE

MINERALS (all categories)
LANDFILL SITE, -
MINE
QUARRY, -

OFFICE
CAR PARK
CREDIT UNION
OFFICE (ALL PROPERTIES WITH USE OF OFFICE)
OFFICE (HOUSE), OFFICE (EMBASSY)

UTILITY
BIKE STATIONS
BUS SHELTER
BUS STATION
EFFLUENT TREATMENT WORKS
NETWORK (LUAS)
NETWORK (CABLE)
NETWORK (STORM WATER)
NETWORK (WATER)
PIPELINE
PORT
PUMPING STATION
TAXI SHELTER
TELEPHONE (KIOSK)

Wednesday, 24 February, 2021 - 13:15
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