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Dáil Éireann debate -
Tuesday, 25 Apr 1978

Vol. 305 No. 9

Written Answers. - Rates Relief.

382.

asked the Minister for the Environment the present position regarding the rateable valuation of a residential dwelling, which was rated at £17 valuation and since had an extension added for commercial purposes, thereby increasing its rateable valuation by £7.00 to £24.00; if he will now indicate the portion of the valuation which will qualify for domestic rates relief.

Generally to ascertain the domestic portion of the valuation of a property which has a non-domestic as well as domestic use, rating authorities assume one-third of that valuation to be domestic, subject to a maximum of £18 rateable valuation. However, any rated occupier aggrieved at the application of this rule in his case may apply to the rating authority to have the domestic part of his valuation apportioned on a different basis. On receipt of such application, the rating authority may, after consultation with the Commissioner of Valuation, determine differently the portion of a valuation to be regarded as domestic and domestic rates relief is then granted on this basis.

The amount of the portion of the valuation in the example cited in the question to which rate exemption applies, depends on whether the rated occupier accepts the normal rule operated by rating authorities or receives a different apportionment as a result of an application to the rating authority.

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