Peter Burke (Longford-Westmeath, Fine Gael)
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In order to continue supporting ratepayers, and in recognition of the impacts of COVID 19 and the associated public health restrictions, the Government put in place a targeted commercial rates waiver from January to end September 2021. The 2021 rates waiver scheme applies to businesses most seriously affected by the restrictions. Automatic eligibility is extended to hospitality including hotels, pubs and restaurants, leisure and entertainment, personal services such as hairdressers and barbers, and various other sectors. Categories of commercial property, such as offices, industrial premises, banks, building societies and credit unions are not automatically eligible, but may qualify if they can provide proof of serious impact to their local authority. €480m has been allocated by Government to fund the cost of the 2021 commercial rates waiver.

As with all public health measures and associated supports, the waiver of commercial rates will be kept under review. As has been the case since the outset of the COVID-19 pandemic, my Department will continue to engage with the local government sector and with individual local authorities on the financial impacts of the pandemic.