dlr Ratepayers Support Grant

dlr Ratepayers Support Grant – Qualifying Date 1st May

 

Automatic application of grant if your Rates Bill is €20,000 or less and:

1. You are already Paying by Direct Debit; or
2. You sign up to Pay by Direct Debit prior to 1st May; or
3. You Pay in full by 1st May.

 

Introduction

Prior to the enactment of the Local Government Rates and Other Matters Act (LGROMA), 2019 annual commercial rates were collected in two moieties, being January and July of each year and the qualifying date for the Ratepayers Support Grant for Eligible Ratepayers was 1st July. 

Under Section 4(3) of the Local Government Rates and Other Matters Act (LGROMA), 2019 there are no longer two moieties and the entire commercial rates now fall due on 1st January of each year. Accordingly, it is now deemed appropriate that the qualifying date for the Ratepayers Support Grant for Eligible Ratepayers would be 1st May, to facilitate collection efforts.

 

Calculation of Grant:

From 2025 onwards, subject to appropriate provision in the Budget, it is proposed to continue the scheme providing for graduated grant payments dependent on the level of rates payable with the grant varying from 8% to 14% of the current years rates bill. The amount of the grant payable to qualifying ratepayers will be calculated as follows –

 

Annual Rates Bill                                         Grant                             Maximum Grant

Less than or Equal To €3,000                 14% of Rates Bill                             €420

Between €3,001- €5,000                        12% of Rates Bill                              €600

Between €5,001 - €10,000                     10% of Rates Bill                            €1,000

Between €10,001 – €20,000                    8% of Rates Bill                            €1,600

 

Automatic application of grant:

It will not be necessary for eligible businesses to apply for the grant.  Application of the grant will be made automatically to eligible ratepayers as follows:

1. Accounts paying by direct debit will have an adjustment made to their final payments in November/December.

2. Accounts paid in full by other methods will have the grant automatically applied as a credit to their account at the beginning of following year and prior to the issue of that year’s rate bill.

3. Where requested in writing, the Council will facilitate the application of the grant in the current year.

 

Terms and Conditions of the Scheme

1. The relevant property must be a commercially rated property in the Council’s administrative area.

2. The annual rates bill on the property must be €20,000 or less.
3. The commercial rates for the year, including arrears if any, relating to the relevant account or any other account by the rated occupier must be paid in full by the 1st May of the current year.  This date applies unless an agreement to pay by year end is agreed prior to 1st May of the current year. In very exceptional circumstances, an agreement to pay the arrears only over a longer period may be considered but the current years rates must be paid in full in the current year.

4. Agreements to pay by year end of the current year require the ratepayer to sign up for direct debit payments prior to the 1st May of the current year. 
5. Occupiers currently on or newly signed up to direct debit payments are deemed to have an agreement to pay the current years rates and arrears, if any, by year end of the current year.  Application of the grant will be made to eligible ratepayers that have adhered to their direct debit arrangement by adjusting their final direct debit payment in November/December of the current year.
6. Where a vacant property qualifies for a rates abatement/rates vacancy property adjustment then the grant payment will only be payable on that element of the rates bill that does not qualify for a rates vacancy abatement/rates vacancy adjustment.
7. Where occupancy of a property is transferred during the current year the Support Grant may be availed of by the occupier for the relevant period of their occupancy subject to Section 11 of the Local Government Rates and Other Matters Act 2019 (i.e. duty to inform rating authority of transfer of relevant property) being complied with.

8. The scheme shall apply for the period 1st January to 31st December of the current year.

9. Occupiers qualifying for this Support Grant may also qualify for other Business Supports available from the Council.