Commercial Rates Waiver for First Quarter 2021
The Government announced Level 5 restrictions, including the closure of non-essential businesses, from close of business on 31 December. Further restrictions were announced on 6 January 2021. In order to reflect these restrictions and to continue the supports available for ratepayers, and in recognition of the impact of the on-going trajectory of COVID 19, the Government has announced a further waiver of commercial rates which will apply to specified businesses in the first quarter of 2021. This three month waiver has modified criteria and accordingly is a separate, standalone waiver scheme.
A 100% waiver will be applied to all businesses, for a three-month period to end March 2021, with a number of categories excepted. The rationale for the exclusion of these ratepayers is that their operations were not as severely impacted by the pandemic, coupled with the need to direct resources appropriately. There are some categories of businesses which were included in the 2020 Waiver Scheme but are not excluded in the new scheme.
Further details and the categories of business eligible and non-eligible for the waiver are shown in the FAQs.
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