Covid legislation and commercial rates

How can businesses be expected to pay rates on a unit if they are legally barred from using using it as a commercial unit?

Also, how can some companies just unilaterally decide it’s going back to work or never stop e.g. Keelings or today Kostal: Major Limerick employer announces a 'phased resumption of operations' - Limerick Live

If they can maintain social distancing then why not ?
They will have to be creative around ,canteens ,locker rooms,clocking stations etc but it can be done
I know of one major confectionery producer who never stopped
Temp tests every day,compulsory face masks,plus innovative ways around the issues I mentioned above