Taxes on production are a small proportion of all taxes (4% in 2021). Half of this category is accounted for by taxes on land, buildings or other structures. Commercial rates, collected by local authorities, is the largest tax in this category and it raised €1.1 billion in 2021. The COVID-19 support measures to businesses included a waiver on commercial rates for many businesses and as expected the receipts are lower in 2020 with a small recovery in 2021.