Dáil Éireann Debate, Tuesday - 24 February 2015
584. Deputy Thomas Pringle asked the Minister for the Environment, Community and Local Government if a local authority has the power to levy commercial rates on the owner of a commercial premises rather than the tenant; and if he will make a statement on the matter. [8093/15]
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. The levying and collection of rates are matters for each individual local authority.
Under rates legislation the person liable for payment of rates is the person in occupation of a rateable property on the date of the making of the rate by the relevant local authority. 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.
