Commercial Rates Waiver Scheme Q4

A waiver of commercial rates will apply to specified businesses in the final quarter of 2021.

This three-month waiver has modified criteria and accordingly is a separate, standalone waiver scheme.

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.

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 broad categories of businesses the credit in lieu of rates applies to are as follows:
- Hospitality, including restaurants and cafes;
- Leisure;
- Miscellaneous entertainment;
- Certain tourism-related categories; and
- Airports.

A detailed list of eligible property categories is available here

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 (this has not changed since Q1): Valuation Categories and Uses which are excluded from October to December 2021 waiver.

Additional information on the Rate Waiver Scheme Q4 2021 is available by clicking on the link to the Frequently Asked Questions: Frequently Asked Questions Q4 2021.

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

The full detail of Circular FIN 20-2021 Q4 as published by the Government is available here