Dáil Éireann Debate, Wednesday - 18 April 2012
797 Deputy Frank Feighan asked the Minister for the Environment, Community and Local Government when he intends to review rates on commercial buildings and in particular rates on childcare premises and crèches. [17809/12]
View answerLocal authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The levying and collection of rates are matters for each individual local authority. The annual rate on valuation (ARV), which is applied to the valuation of each property, determined by the Valuation Office, to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function.
The Commissioner of Valuation, who has sole responsibility for all valuation matters, is conducting a programme of revaluation of all commercial and industrial properties throughout the State on a county by county basis. The purpose of the revaluation process is to provide for more consistent and up-to-date valuations for rating purposes and to assist in providing a more equitable distribution of valuations across those liable to pay rates.
The Commissioner, in consultation with my colleague, the Minister for Public Expenditure and Reform, has been reviewing various options for streamlining the valuation process and speeding up the national revaluation programme. In this regard, the Government recently approved the drafting of a Valuation Bill to amend the Valuation Act.
I have requested that local authorities exercise restraint in setting their 2012 ARVs. Across the 88 rating local authorities, the average change of ARV from 2011 to 2012 shows a decrease of 0.31%.
With regard to the application of rates on childcare premises and crèches, local authorities levy rates on commercial establishments. Where childcare provision is within a community facility, operating in a non-profit capacity, commercial rates do not generally apply.
I recognise that these are difficult economic times for many businesses and I will continue to keep all matters relating to rates under regular consideration in my Department.
