Dáil Éireann Debate, Tuesday - 2 November 2004
276 Mr. Morgan asked the Minister for Finance his views on the removal of the exemption for State occupied buildings from rates under section 15(3) of the Valuation Act 2001; if he will bring forward legislation to remove this exemption; and if he will make a statement on the matter. [27298/04]
View answerState occupied buildings have been exempt from rates since before the foundation Valuation Act 1852. Section 63 of the Poor Relief (Ireland) Act 1838 exempted all buildings of a public nature which included all State occupied property. The exemption on public grounds generally was removed by the Valuation Act 2001 but the exemption for State occupied property was specifically continued and provided for under section 15(3). I have no plans at present to amend the existing legislation.
