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 [email protected]

For queries on the rates waiver scheme, contact [email protected] or phone 021-4924484.



Categories of businesses to which the waiver applies:

  • Hospitality
  • Leisure
  • Miscellaneous Entertainment
  • Non Essential Retail (Shops and Warehouse);
  • Airports
  • Essential Retail (excluding Large Supermarkets, greater than 500M2);
  • Health
  • Service Stations
  • Personal Care
  • Childcare

The broad categories of businesses the credit in lieu of rates does not apply to are as follows:

  • Public Service
  • Vacant Properties
  • Banks, Building Societies and Credit Unions;
  • Global Utility Networks on the Central Valuation List;
  • Properties in the “Office” Valuation Category;
  • Properties in the “Industrial Uses” Valuation Category;
  • Properties in the “Miscellaneous” Valuation Category;
  • Properties in the “Minerals” Valuation Category;
  • Properties in the “Utility” Valuation Category;
  • Supermarkets greater than 500M2
  • Properties with the valuation category of “Department Store” but which are occupied either partially or wholly by a supermarket which sells food and/or groceries;
  • Pharmaceutical manufacturing;
  • Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contract between the occupier or service provider and the State.

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