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Commercial Rates Valuation Process

Dáil Éireann Debate, Wednesday - 21 November 2012

Wednesday, 21 November 2012

Questions (23)

Mick Wallace

Question:

23. Deputy Mick Wallace asked the Minister for Public Expenditure and Reform if he will consider amending the Valuation (Amendment)(No. 2) Bill 2012 to include an ability to pay clause based on economic hardship and an appeals system; and if he will make a statement on the matter. [51612/12]

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Written answers

The Government approved the publication of the Valuation (Amendment) (No. 2) Bill, 2012 on 3rd August, 2012 and the 2nd stage debate was taken in Seanad Éireann on 11th October, 2012.

The primary purpose of the Bill is to introduce amendments to the legislation which underpins the rateable valuation system on which commercial rates are collected. The proposed amendments to the Valuation Act 2001 are designed to accelerate the valuation process and to streamline the appeal procedures available to ratepayers. As part of the efforts to accelerate the revaluation process the legislation will also provide the legislative basis for carrying out a revaluation based on self-assessment by ratepayers and also for the external delivery of elements of the valuation process.

The revaluation programme aims to provide up-to-date valuations for individual properties across all economic sectors that are subject to local authority rates. It is an important programme, especially given the significant changes in rental values following the economic downturn of recent years. The revaluation process is the mechanism whereby economic changes that take place in the property market are reflected in the valuation lists for rates purposes and in individual ratepayers’ rates liabilities. The new features also include provisions for the streamlining of the valuation appeals process.

The Valuation Act, 2001 sets out the procedures and basis for assessing the valuation of properties for rates purposes. The Act does not deal with liability for rates, including the ability or otherwise of ratepayers to pay the rates, which is an area covered in rating and local government law and which falls outside the jurisdiction of the Commissioner of Valuation. The levying and collection of rates are matters for each individual local authority and does not come within the remit of the valuation system which is solely concerned with the determination of property valuations. Therefore, it is not proposed to include a provision in the Valuation (Amendment) (No.2) Bill, 2012 which would affect the rates collection system and its attendant aspects.

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