Local authorities are under a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Acts 2001 to 2015.
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.
The Programme for Government - Our Shared Future, commits to reviewing the treatment of commercial rates for the remainder of the year, as a priority action. This process is underway in my Department in the context of the forthcoming July stimulus. The previously announced waiver forms part of this consideration, with a view to a single communication with local authorities and ratepayers in the near future. Until such time as guidance on the scope and application of the waiver is finalised, local authorities continue to levy rates demands as normal.