The deferral of the payment of rates is a matter for the Department of Housing Planning and Local Government as such rather than the Valuation Office. The Government has today (20 March, 2020) agreed with local authorities that they should agree to defer rates payments due from the most immediately impacted businesses - primarily in the retail, hospitality, leisure and childcare sectors, for three months, until end-May. This measure will be implemented by each local authority in its own area.
Recognising that this flexibility will have implications for local authorities in terms of cash flow and critical service delivery implications, short-term cash flow support for local authorities will be made available. It will review the arrangements, as required. Read more at https://www.housing.gov.ie/local-government/covid-19-coronavirus/support-businesses-impacted-covid-19-through-commercial-rates