Dáil Éireann Debate, Tuesday - 16 July 2013
737. Deputy Jack Wall asked the Minister for the Environment, Community and Local Government if a child care facility (details supplied) in County Kildare is exempt from rates; and if he will make a statement on the matter. [34503/13]
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. With regard to the application of rates to childcare facilities, where childcare provision is within a community facility, operating in non-profit capacity, commercial rates do not generally apply. 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.
