·         Adoption of Small Business Support Waiver Scheme

Cllr. Keogh, Chairperson of the Economic Development, Enterprise and Regeneration Strategic Policy Committee, introduced the Small Business Support Waiver Scheme (SBSW Scheme), which was approved at the SPC meeting on 9th June 2025, and asked Members for their support.

Director of Finance Sean Mullarkey gave a presentation outlining the scheme. He advised that the SBSW Scheme aims to provide support and stability for small businesses to assist with the annual operational costs of their business and to provide a targeted support and a stable approach for the SME sector in relation to the payment of commercial rates. He added that it also ensures that enterprises remain attracted to doing business in Roscommon and that a number of neighbouring Local Authorities have similar schemes in place.

The total revenue generated from the payment of rates equals €13.8 million, which includes €1.4 million from vacant commercial properties that currently get a 100% write off of their rates. The highest 85 customers pay over €20,000 while 1487 customers pay €3,000 and below.

Mr. Mullarkey explained that the margin gap is capped at 5% between the under €20,000 group and the over €20,000 group. E.g. If rates are increased by 7.5% for over €20,000 group the under €20,000 group will automatically increase by 2.5% to maintain the margin. E.g. 2 If rates are increased by 2.5%, rate increase applied to all rate payers. He added that the scheme will allow for a margin of 5% to be applied on any rate increase, meaning rate payers currently under €20,000 group will increase by 0%. The revenue from this will be used to fund projects in the county in the future.

Mr. Mullarkey outlined that a notice was published in the local newspapers and on the Council website in March 2025 inviting submissions or observations from the public by 28th March 2025. There were no submissions received within the timeframe.

The idea of the scheme was first raised at the previous Budget Meeting in November when rates were increased but the scheme was required to be considered at SPC level before being brought to Members for approval.

Members supported the SBSW Scheme and raised the following points:

• It is a great initiative which will ensure that increasing of rates would not have a great impact on smaller rate payers, who are the backbone of the economy within the county.
• Although some councillors were not in favour of increasing rates last year, the increased investment in local projects, supported by rates payments, is hugely positive.
• This scheme will give flexibility to smaller businesses who are struggling.
• Widespread praise for the finance section and the SPC for their work on the scheme.

Cathaoirleach Cllr. Callaghan outlined that smaller businesses, especially those in rural areas, are hugely affected by increases in rates and many businesses struggle when this occurs. He advised that this scheme would safeguard businesses against such increases.

Cllr. Ward noted that he had not supported increasing rates at the last Budget Meeting due to the strain on smaller businesses and the rising number of business closures throughout the county, which he believes are partly due to rates. He proposed a 5% decrease in rates.

Cathaoirleach Cllr. Callaghan informed Cllr. Ward that any proposals regarding changes to rates were to be considered at the next Budget Meeting, and that the purpose of this item on today’s agenda was solely to decide on adopting the Small Business Support Waiver Scheme.

On the PROPOSAL of Cllr. Keogh

               SECONDED by Cllr. Fitzmaurice

It was AGREED to adopt the Small Business Support Waiver Scheme.