Vol. 487 No. 3
177 Ms Shortall asked the Minister for Finance if he will inquire from the Valuation Office as to the number of exemptions or waivers from rates which have been granted to sports clubs and organisations in the area of each rating authority within the State; and the location and occupier of each premises or area granted these exemptions or waivers. [4009/98]
The Valuation Acts exclude from the valuation lists all lands developed for sports. Buildings and constructions on these lands which relate to the development are also excluded. However, buildings and constructions which do not pertain to the primary sporting purpose of the club or organisation do not benefit from this exclusion.
By virtue of their exclusion from the valuation lists, the number and details of these grounds and premises are not available. The granting of a waiver of rates to sports clubs and organisations is a matter for the local authority in which the relevant sports club or organisation is situated.
