Dáil Éireann Debate, Wednesday - 16 January 2013
616. Deputy Eoghan Murphy asked the Minister for the Environment, Community and Local Government if he will consider a proposal for pop-up shops as a way of helping villages deal with empty premises and young entrepreneurs get their business ideas established (details supplied). [58205/12]
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. Under current legislation the person liable for payment of rates is the person in occupation of a rateable property at the date of the making of the rate. The owner rather than the occupier may be liable for commercial rates if the property in question is unoccupied on the date of the making of the rate. Should a person’s occupancy commence after the date of the making of the rate then that person is not primarily liable for rates for that year.
Under the provisions of the Local Government (Rates) Act 1970, a rating authority may make and carry out a scheme providing for the waiver by the authority of all or a portion of commercial rates due by ratepayers in respect of a specified class or classes of property. The making of such a scheme is subject to my consent as Minister for the Environment, Community and Local Government. No rate waiver schemes have been consented to in respect of commercial property. hile matters relating to rates are kept under regular consideration in my Department, I have no immediate plans to bring forward legislative amendment in this area.
