The levying and collection of rates are matters for each individual local authority, who are under a statutory obligation to levy rates on any property used for commercial purposes.
In terms of the Deputy's specific query, 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.
As I previously indicated, a waiver of commercial rates was announced earlier this year to all businesses and to the type of clubs referred to by the Deputy, that had been forced to close due to public health requirements, from 27 March 2020, for a three-month period.
It should be noted that in terms of commercial rates, my Department has been working with colleagues in the Department of Public Expenditure and Reform on a package of support for local authorities and businesses, including those referred to by the Deputy, in terms of the treatment of commercial rates out to the end September, in the context of the July stimulus package.
This package will be considered by Government this afternoon and an announcement will follow.