asked the Minister for Finance if he is aware that hoteliers throughout the country, who are being exhorted by Bord Fáilte Éireann to improve their premises and introduce additional amenities therein, now find that the Commissioner of Valuation increases the valuation liability by large amounts in respect of such improvements; and whether, in order to facilitate general improvements in hotel premises, he will introduce legislation providing for relief in appropriate cases.
Ceisteanna—Questions. Oral Answers. - Valuation of Hotel Improvements.
The carrying out of improvements to premises usually results in a request to the Commissioner of Valuation by the rating authority to revise the valuation of the premises. The revised valuation is based on the letting value of the improved premises. Pursuant to the Local Government (Temporary Reduction of Valuation) Acts, 1954 and 1956, substantial rating relief is given to the occupiers of improved premises, including hotels, viz., two-thirds remission of rates for seven years on the whole of the increase in valuation. These Acts were passed with a view to the encouragement of improvements to business premises so that the necessity for introducing legislation as suggested by the Deputy does not arise.
The Deputy is no doubt aware that any person who is aggrieved at his revised valuation is entitled to appeal to the Commissioner of Valuation and if aggrieved at the commissioner's decision is entitled to appeal to the Circuit Court.