The Department of Housing, Local Government & Heritage recently issued details of the Commercial Rates Waiver to be applied for the second quarter of 2021. In recognition of the impact that COVID19 is having on businesses a further commercial rates waiver will apply to specified businesses in the second quarter of 2021. This three-month waiver has modified criteria and accordingly is a separate standalone waiver scheme from the scheme that applied in 2020.
The waiver will take the form of a credit in lieu of rates and the value is the equivalent of 25% of the annual rate bill for 2021.
The three-month waiver will apply to all eligible businesses closed by or badly impacted by Level 5 restrictions.
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 three-month period, to classes and categories of occupied rateable properties 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 is available here and is the same as those eligible for the Q1 waiver:
In recognition that there are ratepayers whose businesses have not been affected by the pandemic, these ratepayers will not be eligible for the automatic waiver. However, a fund is being provided for ratepayers in these categories who can demonstrate that the pandemic has had a significant negative impact on their business. These ratepayers should engage with Westmeath County Council in relation to their commercial rates.
This credit does not apply to the following Excluded Categories:
The full list of Excluded Categories and Uses is available to review here and is the same as the excluded categories for Q1:
Businesses in the excluded categories above, save public service properties and vacant properties, may seek eligibility from Westmeath County Council if it can be shown that the business was severely impacted by the pandemic. The Council may request documentary evidence to support eligibility. In this circumstance, please apply to firstname.lastname@example.org on or before Wednesday 21 July 2021.
Additional information on the Rate Waiver Scheme 2021 is available by clicking on the link to the Frequently Asked Questions.
Should you have any queries in relation to the Rates Waiver 2021 please contact the Rates Team by e-mail at: email@example.com or by telephone on 044 93 38959