Waiver of Commercial Rates 2021 & Appeals Process

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Waiver of Commercial Rates 2021 and Appeals Process 

The Department of Housing, Local Government & Heritage has issued further details of the Commercial Rates Waiver to be applied for the first three quarters of 2021.  In recognition of the impact that COVID19 is having on businesses a new commercial rates waiver will apply to specified businesses for the first 9 months of 2021.

This nine-month waiver has modified criteria and accordingly is a separate standalone waiver scheme from the scheme that applied in 2020.  The nine-month waiver will apply to all eligible businesses closed by or badly impacted by Level 5 restrictions.

Do I need to make an application for the Rates Waiver 2021?

An application to Galway County Council is not required. 

Galway County Council will automatically apply a nine-month waiver as 75% of the value of the 2021 rates bill to eligible businesses and it will take the form of a credit in lieu of rates.

Please see list of eligible categories – Appendix C

Excluded categories

In recognition that there are a number of ratepayers for whom their businesses have not been affected by the pandemic, these ratepayers will not be eligible for the automatic waiver.

Please see list of excluded categories – Appendix D

What if I am in the excluded category but have been severely financially impacted by the pandemic?

Businesses listed in the excluded categories may seek eligibility from Galway County Council if it can be shown the business was severely financially impacted by the pandemic.

The Council will request documentary evidence (see below) to support eligibility.  In this circumstance, please apply to rates@galwaycoco.ie, you will require your Commercial Rates Customer Number and Rates Number (Property ID) before Close of Business on Friday 24^th September 2021

Should you have any queries in relation to the Rates Waiver 2021 please e-mail: rates@galwaycoco.ie

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Documentary Evidence: Commercial Rates Waiver Supporting Proofs

Ratepayers in excluded categories should provide if requested to the following supporting proofs:

• Evidence of participation in the CRSS operated by Revenue.
• Evidence of business undertaken at the rateable property to confirm Business classification/usage at the property.
• Rate Payers are requested to Self-Declare that their turnover from the relevant business activity in the claim period does not exceed 25% of the average weekly turnover in 2019. However, Galway County Council reserves the right, at its discretion, to carry out follow up checks or to seek additional evidence to validate eligibility.  If Galway County Council is not satisfied that evidence provided supports eligibility the waiver may be withheld or refused.