asked the Minister for Finance why the Commissioner of Valuation has declined to derate secondary school buildings in which free education is being provided in the same manner as primary school buildings are derated; if there is any statutory difficulty in granting such a concession in respect of secondary schools; if so, if he will introduce legislation to put secondary schools providing free education on the same basis for rating purposes as national primary schools; if not, why; and if he will make a statement on the matter.
Written Answers. - Secondary School Derating.
123.
Section 2 of the Valuation (Ireland) Amendment Act, 1854, laid down that in making out the revised valuation lists each year the commissioner of valuation shall distinguish all hereditaments and tenements, or portions of the same, of a public nature, or used for charitable purposes, or for the purposes of science, literature and the fine arts as specified in the Scientific Socities Act, 1843, and all properties so distinguished shall, so long as they shall continue to be of a public nature and occupied for the public service or used for the purposes indicated, be exempt from all rates assessment on the occupiers.
In accordance with that provision, national schools have been distinguished by the commissioner as being of a public nature and occupied for the public service. Secondary or other schools which are under private ownership and control are not distinguished on that ground, although some secondary schools run on a charitable and non-profit-making basis are distinguished on the ground that they are used for charitable purposes. The commissioner has followed court rulings to the effect that charitable purposes in this context may not be construed as extending to include educational purposes except where limited to use for the education of the poor.
Policy as regards the whole field of rating exemptions is being reviewed in the light of the recommendations of the Interdepartmental Committee on Local Finance and Taxation appointed some years ago by the Minister for Local Government. I would refer the Deputy to the interdepartmental committee's Report on Exemptions from and Remission of Rates, published by the Stationery Office in 1967, which included a review of the position as regards the rating of educational institutions.