Dáil Éireann Debate, Tuesday - 28 June 2016
210. Deputy Maurice Quinlivan asked the Minister for the Environment, Community and Local Government if Irish Water will be assessed as rateable or exempt from rates for 2017, in all relevant local authorities; and if he will make a statement on the matter. [18332/16]
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 Acts 2001 to 2015. Those Acts determine properties that can, and cannot, be considered for rating purposes. The Commissioner for Valuation has responsibility for all valuation matters, including determination under those Acts of relevant property for the purposes of rates.
Under Schedule 4 of the Valuation Act 2001, as amended, the entire network used for the provision of water services by Irish Water is exempt from the payment of commercial rates.
The Valuation Acts 2001 to 2015 come under the remit of the Minister for Justice and Equality.
