asked the Minister for Finance whether he can state why poor rate due on the Coastguard Stations at Dunmore East, Ballymacaw, and Tramore, County Waterford, has not been paid.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - RATES ON WATERFORD COASTGUARD STATIONS.
SEAN O GUILIDHE
I should, perhaps, first explain that it is incorrect to speak of poor rate as being "due" in respect of property in State occupation. Under the Valuation Acts all property occupied for the Public Service is exempt from rating provided that, where an annual rent is derived by the lessor from the occupation by the State of any property, one-half of such annual rent is included in the Valuation Lists and rates are payable thereon by the lessor. The Government makes an ex-gratia contribution in lieu of rates which is based on the principle that as a matter of equity property occupied for State purposes should pay its share of local rates. This contribution is equivalent to the amount by which the rates, which would be payable on all Government property situated in any rating area, if such property were in the occupation of private persons, exceed the rates paid on the half-annual rents; so that if, in any rating area, there should not be any such excess, no contribution in lieu of rates is payable. This was the case in Waterford County in 1927-28. The rates which would have been payable had the property in the occupation of the State in County Waterford been occupied by private persons were, in fact, less than the total rates assessable on immediate lessors in respect of half the annual rent derived from Government property in the county; so that the principle that property occupied for State purposes should pay its share of local rates was fulfilled without any need for a contribution in lieu of rates from the State.
In regard to the particular stations mentioned by the Deputy, (1) that at Dunmore East was destroyed some years ago and no rates are payable in respect of destroyed premises, (2) the Station at Ballymacaw is not in Government occupation and the valuation of the buildings which comprise the Station is included in the ordinary way in the List of Rateable Hereditaments, (3) the greater part of the building at Tramore is now occupied as a Civic Guard Station and, as such, the valuation attributable there to appears in the schedules of property in State occupation; the remainder of the building is let to tenants and rated in the ordinary way.
Is the Minister aware that the rate collector has had to pay a sum of £70 in respect of these buildings? From whom is he to recover it? He has applied to the Board of Works on several occasions and has got no satisfaction.
That is a question for the Department of Local Government. At any rate, the answer shows that full rates have been paid to the county on all rateable property in Government occupation.