New rates waiver scheme for businesses hit by Level 5 restrictions

Rates stock pic

1st March 2021

Cork City Council will be deferring rates payments for the first quarter of 2021 for businesses most impacted by Level 5 restrictions introduced on 6th January 2021.

 In line with the recent Government announcement, a three-month waiver will apply to eligible businesses and will be applied to rates accounts in the form of a credit in lieu of rates.


The value of the waiver is equivalent to quarter of the annual rates bill for 2021 and the scheme is open to businesses closed by, or badly impacted by Level 5 restrictions, subject to a maximum value of €160 million.



The following business categories are eligible for the new rates waiver scheme:


  • Hospitality;
  • Personal care e.g. hair salons and beauty salons;
  • Leisure;
  • Miscellaneous entertainment;
  • Non-essential retail (shops and warehouses);
  • Airports;
  • Health;
  • Service stations;
  • Childcare;
  • Essential retail (excluding large supermarkets greater than 500m sq.)



What’s going to happen next:

Cork City Council will issue Rate Bills for 2021 commencing in March 2021.  Rate payers are advised that these bills will not include the recently announced Covid-19 rates waiver but that rate payers that are eligible for the waiver will get a statement showing their reduced liability in April/May 2021.

Rate payers that are deemed not to qualify for the waiver will receive notification of same and details of Cork City Council’s appeals process.  Rates Account holders who appealed successfully will be issued a statement showing their rates liability in April/May 2021.


Cork City Council Head of Finance, John Hallahan said, “Cork City Council is acutely aware of the challenges faced by businesses, large and small throughout the city and county.  We will continue to work with our rate payers on a case by case basis and are asking businesses to contact us.  Our Strategic Planning & Economic Development Directorate and Local Enterprise Office also want business owners to know that there are supports in place to further help them with the challenges they face because of the coronavirus.”



Cork City Local Enterprise Office offers a number of supports to businesses to address the challenges posed by Covid-19, such as: 

  • Mentoring from experienced mentors is available for businesses who would like advice on cashflow, marketing or general business issues
  • Cork City LEO is currently accepting applications for the Microfinance Ireland COVID-19 Business Loan.  The cap for support from Microfinance Ireland is to a maximum of €25,000. A loan repayments freeze and zero interest will apply for the first six months;
  • Business Advice clinics are held weekly;
  • Training is available on a wide variety of business topics;
  • Trading online vouchers are available for businesses wishing to establish or enhance their online presence.


For further queries on these supports, contact Cork City Local Enterprise Office on 021-4961828 or at


For queries on the rates waiver scheme, contact or phone 021-4924484.