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Local Authority Rates.

Dáil Éireann Debate, Tuesday - 20 March 2007

Tuesday, 20 March 2007

Questions (845)

Joe Costello

Question:

916 Mr. Costello asked the Minister for the Environment, Heritage and Local Government the legislation under which rates are levied; and if he will make a statement on the matter. [9444/07]

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Written answers

While my Department is developing proposals for the consolidation of rating law, rates are currently levied by local authorities under a broad statutory framework. The specific legislation, applied as appropriate by the relevant local authorities, is set out below.

Local authorities levy rates on rateable properties in accordance with the property valuations contained in the valuation lists which are prepared by the Commissioner of Valuation under the Valuation Act 2001. That Act is the responsibility of my colleague, the Minister for Finance.

Act

Poor Relief (Ireland) Act 1838

Poor Relief (Ireland) Amendment Act 1843

Poor Relief (Ireland) Act 1849

Valuation (Ireland) Act 1852

Poor Relief (Ireland) Act 1862

Poor Law Acts (Ireland) Amendment Act 1890

Local Government (Ireland) Act 1898

Local Government Collection of Rates Act 1924

Local Government (Dublin) Act 1930

Limerick City Management Act 1934

Waterford City Management Act 1939

Cork City Management (Amendment) Act 1941

Local Government Act 1941

Local Government Act 1946

Local Government Act 1955

Local Government (Rates) Act 1970

Local Government (Financial Provisions) Act 1978

Local Government (Financial Provisions) Act 1983

Local Government (Dublin) Act 1993

Local Government Act 1994

Valuation Act 2001

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