As part of the effort to help businesses during the coronavirus crisis, Donegal County Council is deferring commercial rates payments until the end of May.
Each ratepayer will be considered on a case-by-case basis.
Among the businesses worst hit by the crisis are those in the hospitality and tourism sectors, leisure, childcare, and small and medium-sized retailers with cash-flow challenges.
Income from rates makes up about half of Donegal County Council's budget.