Thank you for allowing me to raise this issue and I thank the Minister for coming in to reply. I put down a question on this matter this day week and was very dissatisfied with the Minister's reply. He referred to the law and went on to point out that if a shop front is improved it might or might not lead to a change in the rateable valuation. He said the urban renewal scheme has been instrumental in transforming many formerly derelict areas of our larger towns and cities. He pointed out that the availability of a sliding scale of rates relief to businesses has been an important element of the urban renewal scheme. I fully accept that but if somebody improves their shop front, for example, without increasing the retail space, they may have their valuation increased. Many business people in my constituency have had their rates increased in this way and I believe any logically thinking person will accept that is grossly unfair, particularly to people in Border areas who have experienced many difficulties over the years.
A person living in a town with a designated area or in a small town which does not have a designated area should get some tax relief if they improve their premises. They should not be penalised for so doing. It is wrong that a person who improves their premises without increasing their selling space should have to pay increased tax. In many smaller towns which are close to larger towns with designated areas people are being penalised, yet if they moved to the larger area they would have the benefit of tax relief for ten years. There is no equity in that.
Successive Governments were committed to decentralisation to the counties. This policy has been successful, particularly along the west coast and in Cavan in my own constituency. With regard to the counties, however, there seems to be a positive policy of centralisation in the major towns. This is just another example of how people in the smaller towns who try to improve their businesses are being penalised, despite the fact that if they moved into the larger towns, many of which have designated areas, they would benefit from tax relief.
I ask the Minister to examine this issue and immediately ensure that where a person improves their shop front, for example, without increasing the retail space there will not be an increase in the retable valuation. I also ask him to examine the position of people living in small towns with no designated areas and consider a scheme similar to that which operates in seaside towns, giving people tax relief for refurbishing buildings, particularly derelict buildings. I believe that would be selffinancing. The Minister referred to the urban renewal scheme and the way in which it has transformed many derelict areas in our larger towns and cities. Where derelict buildings in towns are refurbished, a tax relief should be available similar to that which is available in designated areas. That would result in increased employment and additional business being generated in these areas.
I ask the Minister to consider the case I am making and to introduce some equity into the rating system. I hope this matter will be addressed when we come to deal with local government funding, a matter that should be dealt with urgently.
