The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act 2001 and the making of valuations for rating purposes is his sole prerogative. The statute does not accord me as Minister for Public Expenditure and Reform any function in this regard.
The Valuation Act 2001 provides for the exemption from rates of land that is developed for sport such as playing pitches, land on golf courses, tennis courses, etc. The Act also provides for the exemption from rates of "Community Halls”. To be classified as a Community Hall, the premises need to be used for purposes which are not for profit or gain and involve participation by inhabitants of the locality generally and are used for purposes which are of a recreational or otherwise of a social nature. Many sports clubs achieve exemption from rates on their property under this provision. However, the Valuation Act 2001 specifically excludes the premises of a club registered under the Registration of Clubs (Ireland) Act 1904 from this provision. Therefore, the premises of such a registered club is rateable. Essentially, this means that clubs licensed to sell alcohol are rateable. It is important to point out that this provision has the effect of making all premises occupied by the club rateable and not just that part of the premises normally used for the sale of alcohol. The premises of a club which ceases to be registered under the Registration of Clubs (Ireland) Act 1904 will no longer be rateable.
The sale of alcohol is a commercial activity and a licensed sports club is competing with other commercial licensed premises, all of which are rateable. Therefore, in equity, exemption from rates can only be achieved by the cessation of the club's registration under the 1904 Act.
Revision of valuation is the mechanism used to maintain the existing local authority valuation lists. It is used to add new properties to the list, to amend the valuation of altered properties and to remove demolished or defunct properties from the list. The valuations of commercial properties, including sports clubs, are determined by reference to the values of similar types of properties in the same local authority area to ensure, in so far as it is possible, that they are all treated in a fair and equitable manner. Therefore, rising or falling property values have no impact on valuations determined at revision.