Dáil Éireann Debate, Tuesday - 29 November 2016
271. Deputy Joe Carey asked the Minister for Housing, Planning, Community and Local Government the powers that the chief executive of a local authority has to designate property rateable; if the chief executive of Clare County Council has discretion in a case (details supplied) in County Clare; and if he will make a statement on the matter. [37057/16]
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 valuation matters, including determination under those Acts of relevant property for the purposes of rates.
The valuation determined by the Commissioner is fixed on a property and generally does not change from year to year, unless the valuation is revised or revalued in the normal course of that office’s work. Part 6 of the Valuation Act 2001 provides that a revision of the valuation of a particular property may be carried out if a "Material Change of Circumstances" has taken place since the property was last valued. In such cases, the occupier of the premises can apply to the Valuation Office for a revision of valuation. The application and management of this process is a matter for the Commissioner of Valuation and the Valuation Office.
The Valuation Acts 2001 to 2015 come under the remit of my colleague, the Tánaiste and Minister for Justice and Equality.
