Dáil Éireann Debate, Wednesday - 21 November 2012
164. Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government the measures he has proposed for Galway City Council to levy rates on vacant properties; and if he will make a statement on the matter. [51793/12]
View answerThe Local Government Act 1946 provides that where a property in a county council or urban area is unoccupied on the date of the making of the rate, the owner becomes liable for payment of rates. However, the owner is entitled to a 100% refund if the property is vacant for specified purposes. These are where the premises are unoccupied for the purpose of the execution of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment.
A small number of urban local authorities have historically had separate legal provision enabling a refund of 50% of rates on vacant properties. While the same criteria for refunds apply, 50% of the rates paid is refundable to the owner of vacant premises in these cities. These legislative provisions are section 71 of the Local Government (Dublin) Act 1930; section 29 of the Limerick City Management Act 1934; and section 20 of the Cork City Management (Amendment) Act 19 41. The majority of local authorities including Galway City Council are, however, subject to the provisions of the 1946 Act. Any proposal to alter the existing rebate system would require legislative amendment on a nationwide basis. I continue to keep all matters relating to commercial rates under review in my Department.
