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Three Month Waiver of Commercial Rates

 

FURTHER EXTENSION OF COMMERCIAL RATES WAIVER FOR Q3 2021


An Extension of the Commercial Rates Waiver for the Third Quarter 2021 was notified by Government in June 2021.  This is a three month extension of the Q1 and Q2 2021 waivers and will apply a further 25% waiver to eligible properties.  It will take the form of a credit in lieu of rates to end September 2021 which shall be applied as credit on the rate accounts for 2021. In recognition of the fact that there may be ratepayers in the excluded category above that have been severely impacted by the pandemic these ratepayers should engage directly with Wicklow County Council on this matter and Documentary Evidence will be requested to support their eligibility. In these circumstances, please apply to rates@wicklowcoco.ie. The closing date for making these applications is 20th September 2021.

Please note that appeals and application of the waiver to public sector properties and vacant properties are not permitted under this scheme.



EXTENSION OF COMMERCIAL RATES WAIVER FOR Q2 2021

An Extension of Commercial Rates Waiver to Second Quarter 2021 was notified by Government in March 2021.  This is a three month extension of the Q1 2021 waiver and will apply a further 25% waiver to eligible properties.  It will take the form of a credit in lieu of rates to end June 2021 which shall be applied as credit on the rate accounts for 2021. In recognition of the fact that there may be ratepayers in the excluded category above that have been severely impacted by the pandemic these ratepayers should engage directly with Wicklow County Council on this matter and Documentary Evidence will be requested to support their eligibility. In these circumstances, please apply to rates@wicklowcoco.ie. The closing date for making these applications is 23rd July 2021.

Please note that appeals and application of the waiver to public sector properties and vacant properties are not permitted under this scheme.

 

On 30 December 2020 the Government announced Level 5 restrictions including the closure of non-essential businesses from close of business on 31 December until 31 January 2021. Further restrictions were announced on 6 January 2021. To reflect these restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the ongoing trajectory of COVID 19, a further waiver of commercial rates will apply to specified businesses in the first quarter of 2021. This 3-month waiver has modified criteria and accordingly is a separate, standalone waiver scheme to the previous 2020 scheme.

There is no application process required for this scheme. Wicklow County Council will automatically apply a 100% credit in lieu of commercial rates, for a 3-month period, to eligible classes and categories of occupied rateable property where the occupying business falls under the broad headings outlined below.

Hospitality
Leisure including sports clubs
Miscellaneous entertainment
Non essential retail (shops and warehouse
Airports
Essential retail (excluding large Supermarkets, great than 500M2)
Health
Service Stations
Personal Care
Childcare
Post office

 The credit does not apply to the following excluded 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 which sells food and/or groceries.
Banks, Building Societies and Credit Unions
Pharmaceutical manufacturing
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. 

In recognition of the fact that there may be ratepayers in the excluded category above that have been severely impacted by the pandemic these ratepayers should engage directly with Wicklow County Council on this matter and Documentary Evidence will be requested to support their eligibility. In these circumstances, please apply to rates@wicklowcoco.ie. The closing date for making these applications is 2nd May 2021.

 Please note that appeals and application of the waiver to public sector properties and vacant properties are not permitted under this scheme.