Targeted Commercial Rates Waiver Final Quarter 2021


Targeted Commercial Rates Waiver Final Quarter 2021


On 12 October a targeted commercial rates waiver to support certain sectors was agreed by Government, for the final quarter of 2021. To continue to support both the local government sector and the ratepayers impacted, a further €62.3m has been allocated to fund the cost of the targeted commercial rates waiver for eligible businesses.


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.


General Terms and Conditions

A three-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. The waiver will apply to businesses occupying eligible property categories subject to a maximum value of €62.3 m.


Eligible Categories

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


  • Hospitality, including restaurants and cafes;
  • Leisure;
  • Miscellaneous entertainment;
  • Certain tourism related categories; and
  • Airports.


A detailed list of eligible property categories is included in Appendix B. The credit in lieu of rates does not apply to Vacant Properties (all vacant property as is ordinarily understood for rates is excluded from the waiver, without exception).


For further information, please see attached FAQs and Appendix B (List of eligible categories).


Fin 20 2021 Frequently Asked Questions for Local Authorities.pdf (size 467.3 KB)

Quarter 4 Eligible Categories and Uses.pdf (size 103.3 KB)


If you require any further information on this scheme, please contact the rates office on (090) 66 37100 or email



Rates Team

Roscommon County Council