Rates Waiver Scheme (updated October 2021)

A targeted commercial rates waiver to support certain sectors was agreed by the Government for the final quarter of 2021.

A waiver of commercial rates will apply to specified businesses in the final quarter of 2021. This 3-month waiver has modified criteria and accordingly is a separate, standalone waiver scheme.

A 3-month waiver (October to December) will apply to Eligible Businesses 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 bill for 2021.

What do I as a ratepayer have to do to get this waiver?
An application to Kerry County Council is not required.

Kerry County Council will automatically apply a 3-month waiver as 25% of the value of the 2021 rates bill to eligible businesses and will take the form of a credit in lieu of rates.

Eligible Categories

The broad categories of businesses the credit in lieu of rates applies to are as follows:

  • Hospitality,
  • Retail Hospitality,
  • Retail Tourism,
  • Leisure,
  • Miscellaneous entertainment,

Can a ratepayer in a category that is not eligible, appeal to the local authority to get the credit in lieu of rates?

There is no provision in the Q4 targeted rates waiver scheme for appeals, or to demonstrate financial impact of covid or related restrictions. However, if a property is excluded from the waiver based on the category or use on its valuation certificate, and this is not accurate to the services/activity of the occupying business, a business may make this known to the local authority and be considered for the waiver in the context set out below. In the case of a business being deemed ineligible, a ratepayer should be allowed the opportunity to appeal an initial decision of refusal. Local authorities should, upon request, facilitate a review of a decision by a second official.

 

What if the category or use of a property on its valuation certificate is not accurate to the services/activity of the occupying business?

Because of the complete exclusion of all categories except those listed as Eligible Businesses, there will likely emerge a number of properties where the usage or occupancy purpose is different to the use outlined on the valuation certificate. These are properties that would be excluded on the basis of the property usage on the valuation record but that may be eligible for the waiver based on actual usage/occupancy purpose if known or made known to the local authority. An example would be a gym operating from a property classified as Industrial on the valuation certificate. If the local authority is satisfied that the property usage is as a gym even though it is categorised industrial then the property should be included in the waiver.

If you have any queries regarding the Q4 2021 waiver, please contact the Revenue Department as follows:

Postal Address:
Revenue Department,
Kerry County Council,
Ashe Memorial Hall,
Denny St., Tralee,
Co. Kerry. V92PVW3

Email:  rateswaiver@kerrycoco.ie
Phone:  0667162100

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