27/07/2020

Archived item. This item is published here for historical reasons. The information below may be out of date.

A100%waiverofcommercialratesappliesfora6-monthperiodfrom27March2020to27September 2020 to all ratepayers except a small number of categories. The waiver will be applied as a credit in lieu of rates for the 6-month period covered in 2020. These excluded categories are mainly utilities, banks, large supermarkets and corporates.

How to apply:

An application to South Dublin County Council is not required. We 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 identified below.

In the event that you qualify for a six-month credit in lieu of rates and have already paid your rates bill for 2020, a refund or credit will be arranged by South Dublin County Council. You should contact the rates department by email at covid19rateswaiver@sdublincoco.ieor by phone at 01 414 9336 to makearrangements.

What will happen after 27 September 2020?

ThepotentialforthewaivertoextendbeyondendSeptemberwillbekeptunderreviewandanyfuture extensions can be considered when there is greater certainty regarding the continuing impact of the pandemic on businesses and the reopening ofsociety.

Excluded categories

In recognition that there is 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 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 South Dublin County Council in relation to their commercial rates before Friday the 11th September 2020.

This credit does not apply to the following Excluded Categories:

• PublicService
• Global Utility Networks on the Central ValuationList
• VacantProperties
• Individual Office Premises with an annual rates bill of €100k or greater in2020*
• Individual Industrial Premises with an annual rates bill of €100k or greater in2020*
• Supermarkets greater than 500M2 (Categories Supermarket 2 and Supermarket3)
• Data Centres
• Incinerator, GeneratingStations
• LandfillSites
• Network(Cable)
• Network (StormWater)
• Network (Water)
• Windfarms
• GeneratingStations
• Banks

• BuildingSocieties

• PharmaceuticalManufacturing

• Computer/Technology/Electronicmanufacturing

• PremisescontractedtoprovideservicesrelatedtotheCOVID19pandemicto/onbehalfofthe State, where the State is already compensating for rates as part of the contract between the occupier or service provider and theState.

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

Business in the excluded categories above may seek eligibility from South Dublin 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 covid19rateswaiver@sdublincoco.ie or by phone at 01 414 9336.

You can download FAQs at the the link below:

FAQs waiver of Commercial Rates