asked the Minister for the Environment if rates are payable on derelict domestic buildings.
Written Answers. - Rates on Derelict Domestic Buildings.
354.
Under the Local Government (Financial Provisions) Act, 1978, rates are not payable on property which is used for domestic purposes at the time of making the rates or on property the last known use of which was domestic.
In the normal course of events derelict property should be listed so that its valuation can be reduced or deleted by the Commissioner of Valuation.