The levying and collection of rates are legally matters for each individual local authority. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes.
In order to support the local government sector, my Department is continuing to keep local authority income, expenditure and cash flow generally under review and will work with all local authorities on both collective and individual issues arising. In addition, my Department has previously engaged with the Departments of the Taoiseach, Public Expenditure and Reform, and the former Departments of Business, Enterprise and Innovation, Employment Affairs and Social Protection, and Transport, Tourism and Sport in relation to commercial rates and local authority funding issues, as well as the role that local authorities may be in a position to play in supporting economic recovery.
To that end, on 2 May 2020, the then Government announced that a waiver of commercial rates would apply to all businesses that have been forced to close due to public health requirements, from 27 March 2020, for a three-month period. These costs will be met by the Exchequer. The administration by local authorities of this measure will be by way of a credit in lieu of commercial rates. My Department is currently preparing further guidance on the scope and application of the waiver for local authorities. Until such time as such guidance is finalised, local authorities continue to levy rates demands as normal.
The approved Programme for Government - Our Shared Future, commits to setting out how commercial rates will be treated for the remainder of 2020, as a priority action for the new Government.
In order to support the local government sector generally, I will ensure that my Department will continue to keep local authority income, expenditure and cash flow generally under review and will continue to work with all local authorities, both collectively and individually, on issues arising.