Dáil Éireann Debate, Wednesday - 15 June 2016
110. Deputy Eoin Ó Broin asked the Minister for the Environment, Community and Local Government the local authorities due to be revalued in 2016 as a result of the Valuation Office's global revaluation for commercial rates; and the net effect on local authority revenue of each revaluation that has been carried out or which he expects to be carried out in 2016, by local authority, in tabular form. [16287/16]
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 Commissioner for Valuation has sole responsibility for all valuation matters except appeals of valuation procedures set out under the Valuation Act 2001, as amended, which comes under the remit of an independent Valuation Tribunal. The Valuation Act 2001 comes under the aegis of the Minister for Justice and Equality.
Under Part 5 of the Valuation Act 2001, as amended, the Commissioner of Valuation is conducting a revaluation of all commercial and industrial properties throughout the State. The purpose of a revaluation is to achieve more consistent and up-to-date valuations for rating purposes. It is not the purpose of a revaluation to increase or decrease the total amount of commercial rates collected by local authorities. To date, revaluations have been completed in South Dublin County Council, Fingal County Council, Dún Laoghaire-Rathdown County Council, Dublin City Council, Waterford City and County Council and Limerick City and County Council. I understand that revaluations in Kildare, Leitrim, Longford, Offaly, Roscommon, Sligo and Westmeath County Councils are due to be completed in 2017.
Section 8 of the Local Government (Business Improvement Districts) Act 2006 provides that I, as Minister, can make an order directing a rating authority to limit the overall amount of income it could raise through rates in the year following a revaluation to the total amount of rates liable to be paid to it in the previous year, adjusted for inflation. Rate limitation orders have been made in each of the local authorities that have undergone a revaluation to date. While this generally serves to ensure that rates income levels are not affected by revaluations, impacts may arise from the determination of subsequent appeals against revaluation; however, information in relation to such incidences is not collated by my Department.
