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Six Month Waiver of Commercial Rates

A 100% waiver of commercial rates will be applied for a 6-month period from 27 March 2020 to 27 September 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. The excluded categories are mainly utilities, banks, large supermarkets and corporates (as listed below).

There is no application process required for this scheme. Wicklow County 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 identified below.  In the event that your business qualifies for the six-month credit in lieu of rates and you have already paid your full rates bill for 2020, a refund or credit will be arranged by the Council.

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

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.

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.

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 particular ratepayers should engage directly with Wicklow County Council on this matter and documentary evidence may be requested to support their eligibility. In these circumstances, please apply to revenue@wicklowcoco.ie.

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