Dáil Éireann Debate, Wednesday - 22 July 2020
136. Deputy Alan Dillon asked the Minister for Housing, Planning and Local Government if his attention has been drawn to the difficulties that small non-profit sports clubs that are licensed to sell alcohol are having in securing an exemption from local authority rates. [17547/20]
View answerThe levying and collection of rates are legally matters for each individual local authority. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes.
On 2 May 2020, a waiver of commercial rates was announced to all businesses that have been forced to close due to public health requirements, from 27 March 2020, for a three-month period. The costs involved are to be met by the Exchequer and the administration by local authorities of this measure will be by way of a credit in lieu of rates.
Land that is developed for sport, such as playing pitches, is exempt from rates under the Valuation Act 2001. There is also provision for the exemption of community halls which are not licensed to sell alcohol and where the facilities are not used for profit. However, the Act provides that where an organisation or club is registered under the Registration of Clubs (Ireland) Act 1904, and is licensed to sell alcohol, all the club buildings, wherever located, are rateable in their entirety. Such premises closed and ceased trading in line with the health restrictions set out in the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) Regulations 2020 (S.I. No. 121 of 2020).
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. At that point, guidance on the scope and application of the waiver will be provided.
