Cecilia Keaveney
Question:129 Cecilia Keaveney asked the Minister for Finance if full rates should apply to public swimming pools; and if he will make a statement on the matter. [18097/04]
View answerWednesday, 16 June 2004
Questions (89)
Written answers
I have no plans to provide for special treatment of swimming pools under the Valuation Act. The Valuation Act 2001 maintained the long-standing position that commercial facilities are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment from the providers of other useful services and products, which would be difficult in equity to resist. Such a process could substantially reduce local authority revenues, which would have to be made good by imposing corresponding increases on the remaining ratepayers.
The rateable valuation of commercial property is based on net annual value, the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the Commissioner of Valuation in the first instance and subsequently to the independent Valuation Tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.
An amount of €15 million has been provided for in the Arts, Sport and Tourism Vote for 2004 in respect of grants for the provision and repair of swimming pools. This represents a 67% increase over the 2003 allocation of €9 million.