asked the Minister for Local Government if it is a fact that the owners of condemned property, even though their tenants have been housed or removed by the local authority, are liable for a full year's rates on such property; and, if so, if he will have the law amended so that there will not be cases of hardship.
Ceisteanna—Questions. Oral Answers. - Rates on Condemned Property.
61.
Section 71 of the Local Government (Dublin) Act, 1930, provides that the owner of property in Dublin City which is unoccupied on the date on which the municipal rate is made is liable for the full year's rates on the property but is entitled to a refund of one-twentyfourth of the rates for each month during which the premises were vacant and could not be let. If a building is occupied when the rate is made, the full year's rate on it is held to be legally payable. The imposition of hardship in such cases can be avoided by the striking off as irrecoverable outstanding rates in appropriate cases.
I intend to review the rateability of vacant premises when the next Bill to amend the general rating law is being prepared.