Commercial Rates Waiver Scheme for First Quarter 2021
In Quarter 1 of 2021, a Commercial Rates Waiver Scheme has been introduced by Longford County Council to provide a 100% credit in lieu of commercial rates for eligible businesses impacted by COVID-19 restrictions. The waiver applies to specified categories of businesses for a three-month period without the need for an application. Specific categories are automatically eligible, while others are excluded. Eligible businesses will have the credit applied to their accounts following the issuance of rate demands in late February 2021.
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Commercial Commercial Rates Waiver Rates Waiver Scheme Scheme Quarter 1 - 2021
Circular Fin1/2021 Circular Fin1/2021 In recognition of the impact that COVID19 is having on businesses a further commercial rates waiver will apply to specified businesses in the first quarter of 2021. Scheme applies to businesses closed by, or severely impacted by, Level 5 restrictions announced on 6thJanuary 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.
Process Process An application to Longford County Council is not required. Longford 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 property where the occupying business is not in an excluded category. The Council are obliged to issue the 2021 Rate Demands to all rate customers. Following the issuing of the rate demands in late February 2021, eligible accounts will have the credit in lieu of commercial rates applied to their accounts to cover the 1st quarter of 2021. The full list of categories and uses of commercial rate properties that are deemed eligible for the Waiver is contained in Appendix C to the circular and will be available at www.longfordcoco.ie
Automatically Eligible Categories of Business Automatically Eligible Categories of Business Detailed list Appendix C Detailed list Appendix C Hospitality Service Stations Leisure Personal Care Entertainment Childcare Non Essential retail (Shops & Warehouses) Essential Retail (excluding large supermarkets, greater than 500m2) Airports Health
Specifically Excluded Categories Specifically Excluded Categories Detailed list Appendix D Detailed list Appendix D 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
Excluded Categories severely impacted Excluded Categories severely impacted In recognition of the fact that there may be ratepayers excluded from this waiver that were nevertheless severely impacted by the pandemic, up to 7.5% of the overall 160m national allocation is included for such cases. Excluded ratepayers may engage with local authorities to demonstrate severe impact, on a case by case basis. Any such customers are advised to e-mail rates@longfordcoco.ie , before Friday 12th March 2021, if they believe that the scheme would apply to them. Full particulars will also be available on www.longfordcoco.ie.
Supporting Proofs Supporting Proofs In line with eligibility for the Covid Restriction Support Scheme (CRSS), ratepayers in excluded categories should demonstrate turnover in the claim period does not exceed 25% of the average weekly turnover in 2019. The local authority may seek confirmation of eligibility via documentary evidence eg:- Participation in the CRSS operated by Revenue. Employment ceasing and employees availing of the PUP. Documentation submitted to a financial institution as part of negotiation of relief measures. Correspondence with Revenue to agree forbearance measures with regard to tax liabilities. Evidence of reliance on the Government Credit Guarantee Scheme.
