Peter Burke (Longford-Westmeath, Fine Gael)
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In recognition of the impacts of COVID 19 and the associated public health restrictions, the Government put in place a commercial rates waiver for the first nine months of 2021. The waiver was more targeted in 2021 than in 2020 and applied only to businesses most seriously affected by restrictions. Automatic eligibility extending to retail, hospitality, including hotels, pubs and restaurants, leisure and entertainment, personal services such as hairdressers and barbers and various other categories.

The levying and collection of rates are matters for each individual local authority. Local authorities levy rates on property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Acts 2001 to 2015. Valuation lists contain broad categories of commercial property including a category for properties occupied by businesses in the health sector. Most businesses in the health sector were automatically entitled to the waiver based on their property categorisation. However, there is no distinct category for properties occupied by veterinary practices, so eligibility depends on the property category assigned on the valuation list. Properties which are not automatically eligible may qualify if they can provide proof of serious impact to their local authority.

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.