Further extension of commercial rates waiver for quarter three 2021

Cllr. Heney wishes to advise constituents of an extension of the commercial rates waiver for an additional 3 months, covering July to September.

The waiver is intended to continue supporting eligible businesses as they adjust to the reopening of the economy and recover from the impact of the pandemic. Businesses currently eligible for the waiver will continue to be eligible for the waiver for quarter three.

As has been the case with the 2021 to date, automatic eligibility applies to:

• Retail
• Hospitality including hotels, pubs and restaurants, leisure and entertainment
• Personal services such as hairdressers and barbers
• Health services
• Various other categories

It is estimated that the extension of the waiver in the third quarter of 2021 will cost €160 million.

In 2020 a commercial rates waiver was implemented for quarters 2-4; see below for the amounts recouped to the four Dublin local authorities for applying the waiver.

2020 Commercial Rates Waiver
Dublin City Council €159,340,103.45
Dun Laoghaire / Rathdown County Council €44,564,085.82
Fingal County Council €81,035,615.29
South Dublin County Council €59,229,297.79