Covid Rates Waiver
Published on 19th February 2021
Commercial Rates Waiver for First Quarter 2021
The Government announced a new Rates Waiver Scheme on 27th January 2021 which will apply to specific businesses for the 1st quarter 2021 as a continued support response to the COVID-19 pandemic.
A three month waiver, in the amount of 25% of the annual charge, will apply to eligible businesses and will take the form of a credit in lieu of rates for the period of 1st January 2021 to 31st March 2021.
Please note that there is no overlap between this rates waiver, Circular Fin 1/2021 and those of the previous waivers detailed in Fin 11 & 16 of 2020.
Click the Circular to see the full details of the scheme.
How to apply
An application to Dublin City Council is not required. Dublin City Council will automatically apply a 100% credit in lieu of commercial rates, for the three-month period to eligible businesses.
In the event that you qualify for a three-month credit in lieu of rates and have already paid your rates bill for 2021, a refund or credit will be arranged by Dublin City Council. You should apply at the link provided below.
What will happen after 31 March 2021?
The potential for the waiver to extend beyond end March will be kept under review and any future extensions can be considered when there is greater certainty regarding the continuing impact of the pandemic on businesses and the reopening of society.
In recognition that there is a small number of ratepayers for whom their 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 Dublin City Council in relation to their commercial rates.
Business in the excluded categories above may seek eligibility from Dublin City Council if it can be shown the business was severely impacted by the pandemic. Please complete the application form and provide the requested documentary evidence to support eligibility and apply to [email protected].
We ask you to review the full details of the scheme and Supporting FAQs, for information on the supporting proofs required before submitting an application. Supporting proofs must be attached to your application. As the figures required relate to the period of 1st January 2021 to 31st March 2021 please do not submit applications until 1st April 2021. Applications received in advance of this will not be accepted. The closing date for applications is 14th April 2021.
Waiver Scheme application form for Businesses in the excluded categories below