Commercial Rates Waiver Scheme Q3

In recognition of the impact that COVID19 is having on businesses, a further three-month waiver will apply to specified businesses for July to September 2021. The criteria for this waiver scheme are similar to the waiver scheme applied from Jan – June 2021.

The waivers will take the form of a credit in lieu of rates and the value is equal to the equivalent of 25% of the annual rate bill for 2021.

This three-month waiver will apply to all eligible businesses closed by or badly impacted by Level 5 restrictions.

Commercial Rates Waiver Scheme

How to apply:

An application to Longford County Council is not required. Longford County Council will automatically apply a credit in lieu of commercial rates for the three-month period to classes and categories of the occupied rateable property where the occupying business is not in an excluded category identified below.   

The full list of categories and uses of commercial rate properties that are deemed eligible for the Waiver has not changed since Q1. The list is available here: Valuation categories and uses which are automatically eligible for July to September 2021 waiver 

Excluded Categories

This credit in lieu of rates for a further three months 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 that 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 (again this has not changed since Q1): Valuation Categories and Uses which are excluded from July to September 2021 waiver.

*Businesses in the excluded categories above, except public service properties and vacant properties, may seek eligibility from Longford County Council if it can be shown the business was severely impacted by the pandemic from July to September 2021. The Council may request documentary evidence to support eligibility. In this circumstance, please apply to rates@longfordcoco.ie on or before Friday, 8 October 2021 by completing the Rates Waiver Appeal Form.

Please note that if you have previously applied as an ‘Excluded Business’ for the Rate Waiver for Quarter 1 and Quarter 2 2021, you are not required to submit a further application for Quarter 3 2021.

Additional information on the Rate Waiver Scheme 2021 is available by clicking on the link to the Frequently Asked Questions: Frequently Asked Question 2021 waiver.

Should you have any queries in relation to the Rates Waiver 2021 please contact the Rates Team on 043 3343380/3343322 or email: rates@longfordcoco.ie.

Full details of Circular FIN 14-2021 Q3 as published by the Government are available here.