Application Form - Small and Medium Business Enterprise Support Scheme 2026

The Small and Medium Business Enterprise Support Scheme 2026 will pay a financial support to occupiers of commercial properties with a total annual commercial rate bill of up to and including €32,000 in 2026.

The support payment of 17.5% of 2026 rates, subject to a maximum payment of €1,500, is aimed specifically at small and medium-sized businesses.

Terms and Conditions of the Scheme:
Applicants must be the occupiers of a commercially rated property in Limerick City or County, which meets the following criteria:

• Total commercial rates invoice(s) must not exceed €32,000 in 2026.
• Applications are to be made by the rated occupier only - Applications by Owner or Landlord on behalf of a Tenant do not qualify.
• The Commercial Rates for 2026 relating to the relevant account must be paid in full by 30th June 2026 (or the 31st December 2026 if paying by direct debit or an approved payment plan).
• The scheme is now open to customers with arrears on their rates account, subject to certain conditions. Please contact your Revenue Collector to discuss how you may become eligible for the SME financial support.