Relief from the actual payment of rates is a matter for local government legislation and I would direct the Deputy's attention to the Local Government (Rates) Act, 1970 which provides local authorities with the discretion to make schemes providing for the waiver of all or portion of rates due by ratepayers or classes of ratepayers or a class or classes of property. In the first instance therefore persons involved in the renewable energy field should apply to the relevant local authority for relief under this Act.
In relation to the treatment of renewable energy activities under the Valuation Acts per se the present situation is that such activities are treated as rateable.
I have no proposals to alter the treatment of hydro-electric facilities and am advised that the development of renewable forms of electricity generation such as wave, tidal and solar are not, generally, operating at a sufficiently advanced technical stage here to permit their widespread development at the present time. There may however be some potential in relation to generation of electricity by windfarms and in the event that such projects are proceeded with I would hope that the local authorities concerned will be prepared to grant the exemption from rates referred to above.