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Commercial Rates

Dáil Éireann Debate, Wednesday - 30 April 2014

Wednesday, 30 April 2014

Questions (488)

Michael McGrath

Question:

488. Deputy Michael McGrath asked the Minister for the Environment, Community and Local Government his plans to address the fact that the approach of local authorities to the issue of rates on vacant premises can vary quite significantly; and if he will make a statement on the matter. [19362/14]

View answer

Written answers

The Local Government Act 1946 provides that where a property in a county council or urban local authority 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. Specified purposes 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. The collection of rates and the determination of eligibility for a refund in this context are matters for each individual local authority.

In the case of a small number of urban local authorities, while the same criteria for refunds apply, 50% of the rates paid is refundable to the owner of vacant premises. This applies in the cities of Dublin, Limerick and Cork.

The Local Government Reform Act 2014 provides for a change to rating law in relation to the refund of rates on vacant properties. It provides discretion to the elected members of individual local authorities to vary the level of rates refunds that apply in individual local electoral areas within the authority's overall administrative area. It is expected that this provision will be commenced with effect from 1 June 2014 and I intend to make regulation s to set out the process that should be followed by local authority members to give effect to the provision locally. While the levels of refund to be applied in local electoral areas will be a matter for the members, the regulations will ensure that a consistent approach, such as in relation to timeframes of decision-making and applicability, will apply across all local authorities.

Question No. 489 answered with Question No. 440.
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