Dáil Éireann debate -
Tuesday, 1 May 2001

Vol. 535 No. 1

Written Answers - Rateable Valuation.

Conor Lenihan

Question:

249 Mr. C. Lenihan asked the Minister for Finance the basis on which sports clubs, community centres and other premises owned and operated by voluntary organisations are treated for the purposes of rateable valuation by local authorities; the circumstances in which such organisations are rate exempt; the way in which they are treated for rates purposes if conducting commercial activities, such as running a bar, on the premises; the circumstances in which rateable valuations may be increased if the premises are expanded for purely non-commercial community use; his views on whether such vital elements of community infrastructure should be rateable; and if he will make a statement on the matter. [12176/01]

Minister for Finance (Mr. McCreevy)

The basis of rateable valuation for all properties, including sports clubs and community centres, is net annual value, NAV, i.e. the rental value of the property. Currently, land developed for sport such as playing pitches, golf courses, running tracks, tennis courts etc., is not liable for rates. However, buildings associated with any lands developed for sport, irrespective of whether they contain a bar or are used for other commercial activities are valued, entered on the valuation lists and are rateable.

Community halls are also valued and entered on the valuation lists as rateable property. The Local Government (Financial Provisions) Act, 1978, provides for local authorities to abate the rates in respect of community halls. The definition of community hall in the 1978 Act excludes premises containing a bar – a club registered under the Registration of Clubs Act, 1904 – and premises used for profit or gain. When a sports club or community hall is extended or improved the local authority refers the property for revision of valuation to the Valuation Office. The Valuation Office, where appropriate, revises the valuation and amends the valuation list. An increase in the valuation does not affect the entitlement to relief under the 1978 Act.