Seán Barrett
Question:70 Mr. Barrett asked the Minister for Finance his views on whether State-owned buildings should continue to be exempt from paying rates; [1600/01]
Written Answers. - State Property.
Under valuation legislation, liability for rates is based on occupancy rather than the ownership of property. Rates have never been levied on State-occupied property, that is mainly property occupied by Government Departments and offices, Garda stations, Army barracks, prisons, State-occupied harbours and canals occupied by the Minister for Arts, Heritage, Gaeltacht and the Islands. However, a contribution was made to local authorities in lieu of rates from the 1870s until 1987. The contribution was then subsumed into the rates support grant, now the local Government fund since 1999.
The Valuation Bill, 2000, does not propose to change the position in relation to the rateability of State-occupied property. The Bill does, however, provide for the Commissioner of Valuation to value these properties in the first revaluation following enactment. This will allow for rates to be collected in respect of these properties should the Government decide at a later date to pursue that course of action.