Rates Waiver Scheme for 2021

COVID 19 Waiver of Commercial Rates 2021. On the 30th of December 2020 the Government announced Level 5 restrictions including the closure of non-essential businesses from close of business on the 31st of December to the 31st of January 2021.

Further restrictions were announced on the 6th of January 2021. In order to reflect these restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the ongoing trajectory of COVID 19, a further waiver of commercial rates will apply to specified businesses in the first quarter of 2021. This 3 month waiver has modified criteria and accordingly is a separate standalone waiver scheme.

On the 27th of January, 2021 the Department of Housing, Local Government & Heritage issued details of the Commercial Rates Waiver to be applied for the first quarter of 2021.

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.

Please note you do not need to apply to Sligo County Council for this waiver.  Sligo 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 as identified below.

The Council are obliged to issue the 2021 Rate Demands to all rate customers, following the issuing of the rate demands in late February/early March, 2021, eligible accounts will have the 100% 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 are available here:

Valuation Categories and Uses which are automatically eligible for the Quarter 1, 2021 Three-month extension of Commercial Rates - Appendix C - Eligible for Waiver - 39 kbs

Excluded categories

In recognition that there are ratepayers for whom their businesses have not been affected by the pandemic, these ratepayers will not be eligible for the automatic waiver. However, a fund is being provided for ratepayers in these categories who can demonstrate that the pandemic has had a significant negative impact on their business. These ratepayers should engage with Sligo County Council in relation to their commercial rates.

This credit does not apply to the following Excluded Categories:

This credit in lieu of rates for the first quarter of 2021 does not apply to the following broad categories:

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

The full list of Excluded Categories and Uses is available to review here:

Valuation Categories and uses that are excluded from the Quarter 1, 2021, Three-month Commercial Rates Waiver  - Appendix D - Excluded from Waiver - 34 kbs

Business in the excluded categories above, save public service properties and vacant properties, may seek eligibility from Sligo County Council if it can be shown the business was severely impacted by the pandemic. The Council may request documentary evidence to support eligibility. In this circumstance, please apply to rateswaiver@sligococo.ie on or before Tuesday the 27th of April 2021.

Additional information on the Rate Waiver Scheme 2021 is available by clicking on the link to the Frequently Asked Questions. - Frequently Asked Questions Rates Waiver

Should you have any queries in relation to the Rates Waiver 2021 please contact the revenue collector for your area (details below).

Cyril McNamara         Tel No. 071 911 1311

Sandra Moran             Tel No. 071 911 1302

Fidelma Loughlin         Tel No. 071 911 1322

Paula Gallagher          Tel No.  071 911 1145

or e-mail: rates@sligococo.ie