Joe Flaherty
Question:241. Deputy Joe Flaherty asked the Minister for Housing, Local Government and Heritage if there are any exemptions from rates for sporting clubs; and if he will make a statement on the matter. [7977/23]
View answerThursday, 16 February 2023
Questions (241)
Written answers
The Commissioner of Valuation is independent in the exercise of his functions under the Valuation Act 2001, as amended. The making of valuations for rating purposes and decisions in relation to exemptions are the sole responsibility of the Commissioner and I, as Minister, have no function in decisions in this regard.The Valuation Acts provide that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Acts. Paragraphs 4, 4A and 4B of Schedule 4 provide for certain exemptions for property directly occupied for sporting purposes.Land developed for sport, such as a playing pitch, has a long-standing exemption from rateability. Paragraphs 4A and 4B of Schedule 4, added by the Valuation (Amendment) Act 2015, provide for the exemption of property used exclusively for community sport and otherwise than for profit.As a result of the changes made by the Valuation (Amendment) Act 2015, those parts of the premises of a sporting club used for community sport that are not used for the sale and consumption of alcohol or to generate other commercial type income are exempt from commercial rates. Income from the use of buildings through membership fees, community organisations and participants in community sport, does not result in a property occupied by a sports club, and used for community sport purposes, being deemed rateable.