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Tax Code.

Dáil Éireann Debate, Tuesday - 6 July 2004

Tuesday, 6 July 2004

Questions (179)

Batt O'Keeffe

Question:

212 Mr. B. O’Keeffe asked the Minister for Finance if it is his intention to amend the Valuation Act 2001 in view of the severe imposition it is placing on community halls, not taking into account community uses other than bar facilities; and if he will apply a rating system to bars within community facilities exempting all other community activities in same. [20007/04]

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Written answers

I have no plans to amend the valuation legislation as it applies to community halls-clubhouses. The Valuation Act 2001 provides that community halls such as clubhouses which are not licensed to sell alcohol and whose facilities are not used primarily for profit or gain are not rateable. However, the Act provides that where a club is licensed to sell alcohol the entire premises occupied by that club is rateable. In many clubs there can be an overlap in the use of club facilities for both the sale of alcohol and ordinary club activities. Rating the commercial only element of all clubs would cause practical difficulties in identifying the commercial licensed element.

The sale of alcohol is a commercial activity and these premises are competing with other commercial premises. The effect of removing any category of rateable property from the valuation base would be to increase the rates burden on other ratepayers. Where a community hall or a sports club ceases to be licensed for the sale of alcohol it will no longer be rateable.

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