I propose to take Questions Nos. 78, 102 and 117 together.
In order to continue supporting businesses and other ratepayers, and in recognition of the ongoing impacts of COVID 19 and the associated public health restrictions, the Government recently announced that a commercial rates waiver will be applied in the first quarter of 2021 to businesses most seriously affected by ongoing restrictions. €160 million has been allocated to meet the cost of this waiver. Details were issued to local authorities yesterday (27 January).
The first quarter waiver is necessarily more targeted at businesses most seriously impacted by ongoing restrictions. Automatic eligibility is extended to retail, hospitality including hotels, pubs and restaurants, leisure and entertainment, personal services such as hairdressers and barbers, health services and various other categories. Businesses in other sectors may engage directly with their local authorities if they can demonstrate serious financial impact and may also qualify for this waiver.
As has been the case since the outset of the Covid-19 pandemic, my Department will continue to engage with the local government sector and with individual local authorities on the financial impacts of the pandemic. As with all public health measures and associated supports, the waiver of commercial rates will be kept under review.