Commercial Rates

Commercial Rates

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2021 Commercial Rates Waiver Scheme and appeals process

Small Business Assistance Scheme for COVID (SBASC)

Making of the rate for 2021

 

 

Commercial Rates Waiver for Quarter One and Two 2021 / Appeals Process

 

On 30 December 2020, the Government announced Level 5 restrictions including the closure of non-essential businesses due to COVID 19.  In order to reflect these restrictions, to continue the support available for ratepayers and in recognition of the impact of the ongoing trajectory of COVID 19, a further waiver of commercial rates applies to specified businesses in the first and second quarter of 2021.

This six month waiver applies to eligible businesses and will take the form of a credit in lieu of rates.  The value of the waiver is the equivalent value of 50% of the annual rate bill for 2021.  The waiver applies to businesses closed by, or badly impacted by, Level 5 restrictions. 

It is important to note that this waiver scheme is not a continuation of the commercial rates schemes in place for 2020, and has modified criteria.

Pleasse see the scheme FAQs for more information - 2021 Commercial rates waiver scheme FAQs.  

 

Eligible Categories

The broad categories of businesses this waiver applies to are as follows:

  • Hospitality
  • Leisure
  • Miscellaneous Entertainment
  • Non-Essential Retail (shops and warehouse)
  • Airports
  • Essential Retail (excluding large supermarkets, greater than 500m2)
  • Health
  • Service Stations
  • Personal Care
  • Childcare

A detailed list of eligible property categories is included in Appendix C here - Appendix C - eligible rates customers

 

My business is in an eligible category, how do I claim the waiver?

There is no application required for the waiver.  Kildare County Council has automatically applied a 100% credit in lieu of commercial rate for a six month period to eligible businesses.

 

Are you in an Excluded Category but have been severely impacted by the pandemic?

A national fund is being provided for ratepayers in excluded categories who can demonstrate that the pandemic has had a significant negative impact on their business. These businesses are invited to engage with Kildare County Council if they meet the following criteria:

  • The business is receiving support under the Revenue Commissioners COVID Related Support Scheme (CRSS).

           OR

  • Turnover from the relevant business activity in the claim period from 1st January to 31st March 2021 does not exceed 25% of the average weekly turnover for the year 2019 (or 2020 for a new business).  

 

Appeals can be made from 1st April to 20th April 2021, through the on-line portal below:  

https://consult.kildarecoco.ie/en/content/commercial-rates-waiver-first-and-second-quarter-2021-eligibility-appeal-form

 

A detailed list of excluded categories is included in Appendix D here - Appendix D - ineligible rates customers

Additional information on the waiver scheme may be found here - 2021 Commercial rates waiver scheme FAQs - which should be carefully reviewed before submitting an appeal.

Please note that vacant properties are excluded from this waiver.  Appeals on this exclusion are not permitted.

 

 

Small Business Assistance Scheme for Covid [SBASC]

 The Department of Enterprise Trade & Employment has recently launched the Small Business Assistance Scheme for COVID (SBASC) which is intended to target those businesses with operating costs that do not qualify for the COVID Restrictions Support Scheme (CRSS) operated by the Revenue Commissioners.

 

 The eligibility criteria for both schemes are similar. The main difference between SBASC and CRSS is the requirement, in the case of CRSS, for the public to have access to a business premises.

 

SBASC also aligns with recently announced grant schemes for the tourism, arts and entertainment sectors. 

 

The grant, which is available as a contribution towards fixed costs to assist a business to keep operational for an eventual re-opening, is only available to an applicant operating from a rateable property.

 

The scheme covers the period 1 January 2021 to 30 June 2021.  Each eligible applicant will receive a payment of €4,000 with an additional payment of €4,000 from May 2021 to applicants continuing to meet the scheme eligibility criteria.  This is set out in the Frequently Asked Questions document here - SBASC FAQs March 2021.  

 

Application:

You will need the following information to make your application:

  • Customer Number which is available on your Rate Demand
  • Rate Number which is referred to as “Property Number” on your Rate Demand (9 digit number)
  • Eircode
  • Revenue Registration Number
  • Tax Clearance Access Number
  • BIC
  • IBAN

 

To access the application form, eligibility criteria and frequently asked questions, please click on the following link:

 https://submit.link/3d

 

The closing date for applications for the initial grant under SBASC is 21 April 2021.

 

If you have any queries, please contact Kildare County Council Rates Department by email at sbasc@kildarecoco.ie.

 

 

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Notice of rate made