Waiver of Commercial Rates

In order to enhance the supports available for enterprise, and in recognition of the fact that not only have many ratepayers been forced to close business due to the public health requirements, but many others who remained open have suffered significant reductions in turnover, a waiver of rates has put in place by Government for a duration of nine months from 27 March to 27 December 2020.

A 100% waiver will be applied to all businesses, for the nine-month period, with a small number of  exclusions as listed below.

 Excluded Categories:

• Public Service

• Global Utility Networks on the Central Valuation List

• Vacant Properties

• Individual Office Premises with an annual rates bill of €100k or greater in 2020*

• Individual Industrial Premises with an annual rates bill of €100k or greater in 2020*

• Supermarkets greater than 500M2 (Categories Supermarket 2 and Supermarket 3)

• Data Centres

• Incinerator, Generating Stations

• Landfill Sites

• Network (Cable)

• Network (Storm Water)

• Network (Water)

• Windfarms

• Generating Stations

• Banks

• Building Societies

• Pharmaceutical manufacturing

• Computer/Technology/Electronic 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.

*Individual premises refers to all property valued under a single property number.

Business in the excluded Categories above may claim eligibility from Kerry County Council if it can be shown the business was severely impacted by the pandemic. This claim will need to be supported by documentary evidence. 

Evidence/Proofs in this context are listed below and are intended to be illustrative rather than exhaustive and local authorities will be open to considering other relevant evidence that reasonably demonstrates eligibility for the waiver of rates by those ratepayers in excluded categories.

• Evidence that the business undertaken at the rateable property was not considered an essential retail outlet or service under S.I. 121 of 2020, and thus was forced to close.
• Evidence of participation in the TWSS operated by Revenue.
• Evidence of employment ceasing and employees availing of the PUP.
• Copies of documentation submitted to a financial institution as part of the negotiation of relief measures with the financial institution.
• Copies of correspondence with Revenue to agree forbearance measures with regard to tax liabilities.
• Evidence of reliance on the Government Credit Guarantee Scheme or overdraft facilities or other borrowings for capital purposes.

Appeals should be submitted via email at rateswaiver@kerrycoco.ie.  Alternatively, appeals and supporting documentation can be submitted to:  

Revenue Department,
Kerry Co Council,
Ashe Memorial Hall,
Denny St.,Tralee,
Co. Kerry. V92PVW3

The closing date for appeals is 5.00p.m on 18th November 2020.