Targeted Commercial Rates Waiver Final Quarter, 2021

New Commercial Rates Waiver for the Fourth Quarter 2021

A targeted commercial rates waiver for Quarter 4(Q4) 2021 was announced by the Government in October, 2021 to support certain business categories due to the ongoing impact of COVID-19. The value of the waiver for Quarter 4 (Q4) will be the equivalent of 25% of the annual rates bill for 2021.

Eligible Categories

The broad categories of businesses the credit in lieu of rates applies to are as follows:

·       Hospitality, including restaurants and cafes

·       Leisure

·       Miscellaneous entertainment;

·       Certain tourism related categories

·       Airports

Business categories eligible for the waiver are as set out in Appendix B.   Targeted Commercial Rates Waiver Final Quarter, 2021.pdf

Leitrim County Council will automatically apply the 25% waiver to eligible business categories and an application for the waiver is not required.

The Rates Waiver will automatically be applied to the accounts of all eligible ratepayers in the week commencing Monday 6th December, 2021.  Following the application of the rates waiver on the eligible accounts, a letter will issue to all ratepayers that have qualified for the Quarter 4 Waiver.

There is no provision in the Q4 targeted rates waiver scheme for appeals, or to demonstrate financial impact of covid or related restrictions.

Any queries on your eligibility for the waiver can be submitted by email to

  • EU Sturctural Fund
  • European Union
  • Leitrim Sports