In order to ensure relief is efficiently targeted and ratepayers do not lose out, the relief will be automatically awarded and letters issued advising of the relief given. Ratepayers therefore will not be required to complete an application form.

The award of relief is considered likely to amount to state aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three year period. In writing to ratepayers advising them of their relief a reminder will be included of their state-aid obligations in that they should contact and notify the council immediately if they should be excluded from relief because they breach the ‘de –minimus’ threshold.