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Rates Waiver

Rates Waiver Scheme for 2022

COVID 19 Waiver of Commercial Rates 2022

On 12 October 2021, a targeted commercial rates waiver to support certain sectors was agreed by Government, for the final quarter of 2021. An extension of this waiver for a further period of three months, for the first quarter of 2022 has been agreed by Government. This three-month extension of the Q4 2021 targeted waiver will apply to eligible businesses from January to end March 2022, 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 demand for 2022.

Eligible Categories

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 included in Appendix B below.

The credit in lieu of rates does not apply to vacant properties (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception).

An application to Westmeath County Council is not required. Westmeath County Council will automatically apply a 100% credit in lieu of commercial rates, for a threemonth period, to classes and categories of occupied rateable property where the occupying business is eligible under the scheme.

Appendix B - Comm Rates Waiver First Q 2022

Should you have any queries in relation to the Rates Waiver 2022 please contact the Rates Team by e-mail at: rates@westmeathcoco.ie or by telephone on 044 93 38959