asked the Minister for the Environment if he is aware that rates are being charged in respect of a private garage used solely for domestic purposes at the rear of a premises (details supplied) in Dublin; if it is the general policy of his Department to allow such a procedure; and his Department's attitude to the issue of charging private garages for rating purposes.
Written Answers. - Private Garages Rates.
490.
Full domestic rates relief is allowed on the buildings valuations of all domestic hereditaments. Land or buildings valued separately from a house but used in conjunction with it also enjoy domestic relief provided their valuation does not exceed £1 in the case of land or £2 in the case of buildings. Separately valued appurtenances in excess of these limits are not regarded as domestic and do not attract rates relief.
Rates are thus leviable on the premises mentioned in the question, which has a rateable valuation of £6. Full relief of rates has been allowed on the valuation of the adjacent dwelling.