Further to my previous answer to the Deputy, I must reiterate that the Commissioner of Valuation is independent in the exercise of his functions under the Valuation Act, 2001 and I, as Minister, have no role in decisions in this regard.
The position regarding claims for exemption is that in order for a property occupied by an organisation to be exempt from rates under the terms of Schedule 4 - paragraph 16 of the Valuation Act, 2001, that organisation must be a charitable organisation that uses the land, buildings or part exclusively for charitable purposes and otherwise than for private profit. The organisation claiming charitable status for the purpose of qualifying for exemption from rates must satisfy the definition of "charitable organisation" in section 3 of the Valuation Act, 2001.
Notwithstanding the form of wording used by the organisation in its Constitution, Deed of Trust, Memorandum of Association or Articles of Association in relation to its object or objects, the determining factor on which exemption is granted is the Commissioner of Valuation's satisfaction that the property is occupied by a charitable organisation, is used exclusively for charitable purposes and otherwise than for private profit, as stated in the Act. If an occupier is dissatisfied with a determination of the Commissioner, there are representation and appeal avenues, provided for in the Act, to the Commissioner and the Valuation Tribunal and to the Courts on a point of law.