I propose to take Questions Nos. 868, 871 and 884 together.
The levying and collection of rates are legal matters for each individual local authority. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes, in accordance with the provisions of the Valuation Acts. In certain circumstances, vacant properties may receive a partial waiver of rates, at the discretion of the relevant local authority.
In order to support the local government sector, my Department is continuing to keep local authority income, expenditure and cash flow generally under review and will work with all local authorities on both collective and individual issues arising. In addition, my Department has engaged with the Departments of the Taoiseach, Public Expenditure and Reform, Business, Enterprise and Innovation, Employment Affairs and Social Protection, and Transport, Tourism and Sport in relation to commercial rates and local authority funding issues, as well as the role that local authorities may be in a position to play in supporting economic recovery.
On 20 March 2020 it was announced that local authorities agreed to defer rates payments due from the most immediately impacted businesses for at least a 3-month period. Subsequently on 2 May 2020, the Government announced that the initial deferral had been replaced by a waiver of commercial rates to apply to all businesses that have been forced to close due to public health requirements, from 27 March 2020, for a 3-month period. My Department is currently preparing further guidance on the scope and application of the waiver for local authorities. Any extension of the waiver would need to be considered in the context of the easing of public health restrictions. The costs of the 3-month waiver will be met by the Exchequer and in light of this, additional borrowing specific to the local government sector is not currently under consideration by my Department. While the allocation of non-mortgage borrowing capacity for local authorities is set annually by my Department, a decision to borrow is a reserved function of local authority members.