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Covid-19 Information for Ratepayers - COVID-19 Waiver of Commercial Rates

Covid-19 Information for Ratepayers - COVID-19 Waiver of Commercial Rates

The Department of Local Government Finance have granted a 100% waiver of commercial rates for a 6 month period from 27 March 2020 to 27 September 2020 for the majority of ratepayers. The waiver will be applied as a credit in lieu of rates for the 6 month period covered in 2020. The waiver will not be granted to a certain number of business categories, mainly utilities, banks, large supermarkets and corporates (as listed below). Nationally the full waiver applies to over 100,000 ratepayers.

Do I need to apply?

An application to Galway City Council is not required. Galway City Council will automatically apply a 100% credit in lieu of commercial rates, for a six-month period, to classes and categories of occupied rateable property where the occupying business is not in an excluded category as identified below.

In the event that you qualify for a 6 month credit in lieu of rates and have already paid your rates bill for 2020, a refund or credit will apply.

A full statement on your rate account will issue in mid-September 2020

What will happen after 27th September 2020?

The potential for the waiver to extend beyond end September will be kept under review by the Department of Local Government Finance and any future extensions may be considered when there is greater certainty regarding the continuing impact of the pandemic on businesses and the reopening of society.

Excluded categories

In recognition that there are a small number of ratepayers for whom their businesses have not been affected by the pandemic, these ratepayers will not be eligible for the automatic waiver. However, a national 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 Galway City Council in relation to their commercial rates.

This credit does not apply to the following Excluded Categories:

  • Public Service
  • Global Utility Networks on the Central Valuation List
  • Vacant Properties
  • Individual Office Premises with an annual rates bill of €100k or greater in 2020*
  • Individual Industrial Premises with an annual rates bill of €100k or greater in 2020*
  • Supermarkets greater than 500M2 (Categories Supermarket 2 and Supermarket 3)
  • Data Centres
  • Incinerator, Generating Stations
  • Landfill Sites
  • Network (Cable)
  • Network (Storm Water)
  • Network (Water)
  • Windfarms
  • Generating Stations
  • Banks
  • Building Societies
  • Pharmaceutical Manufacturing
  • Computer/Technology/Electronic manufacturing
  • Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contract between the occupier or service provider and the State.

*Individual premises refers to all property valued under a single property number.

Business in the excluded categories above may seek eligibility from Galway City Council if it can be shown the business was severely impacted by the pandemic. The Council will request documentary evidence to support eligibility. In this circumstance, please apply to by the 30th September 2020 providing details of how you have been impacted.

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