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Dáil Éireann debate -
Tuesday, 22 Oct 2002

Vol. 555 No. 5

Written Answers. - Tax Reliefs.

Tony Killeen

Question:

187 Mr. Killeen asked the Minister for Finance when provisions of the Valuation Bill, 2000, allowing for de-rating of community swimming pools and related facilities will come into effect; and if he will make a statement on the matter. [19280/02]

The Valuation Act, 2001, came into effect on 2 May 2002. The Act provides for changes in the rateable status of certain properties. These changes will take effect from 1 January 2003. Community swimming pools and related facilities, which are not operated for profit or gain and deemed to be a community hall under the Act will be able to apply for this relief from that date.

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