asked the Minister for Local Government what decisions have been taken on the second report of the inter-departmental committee on local finance and taxation.
Ceisteanna—Questions. Oral Answers. - Local Finance and Taxation.
41.
The second report of the inter-departmental committee on local finance and taxation contains a large number of recommendations on rate remissions and exemptions. These are being considered in my Department and in the other Departments concerned. As a first step, however, the Government have decided to phase out the temporary rating reliefs which have been provided under the Local Government (Temporary Reduction of Valuation) Acts, 1954 to 1966, in respect of buildings completed before a specified date. I intend, therefore, to introduce legislation to provide that the reliefs will be continued (but on a reducing scale) for buildings completed by 31st March, 1972, in respect of which application for planning permission has been received by the relevant planning authority on or before today. Equivalent arrangements will be considered in relation to exempted development. The concessions will not apply to buildings completed after the 31st March, 1972.
The reliefs which have, up to now, been available amounted to two-thirds of the rates for seven years on the valuation of new buildings, or on increases in the valuation of existing buildings, which have been reconstructed or improved. Buildings completed within the phasing out period may qualify for similar remissions but for periods of from six to four years instead of seven years. The reliefs which are to be phased out apply to all buildings which do not qualify for rates relief under any other code. They do not apply to grant type houses for which a separate rate remission is provided in the Housing Acts or the Housing (Gaeltacht) Acts, or to farm buildings for which permanent rating concessions are provided by the Local Government (Reduction of Valuation) Act, 1966. I intend to issue a further statement on the matter today.
Will this apply to grant-type accommodation?
No. As I pointed out in the concluding part of my statement, the rates remission for grant-type houses is provided for under the Housing Acts and it is not intended to change that.
Is it intended to give concessions to supermarkets, office blocks and various other categories?
No. As I said, these will be phased out and it is not intended to revive them.