Dáil Éireann Debate, Tuesday - 22 September 2020
322. Deputy Louise O'Reilly asked the Minister for Housing, Local Government and Heritage the estimated cost of a full year commercial rates wavier for businesses in the hospitality, tourism, leisure and retail excluding supermarkets sectors; and if he will make a statement on the matter. [25261/20]
View answer328. Deputy Louise O'Reilly asked the Minister for Housing, Local Government and Heritage the estimated cost of a commercial rates waiver for three months for businesses in the hospitality, tourism, leisure, and retail excluding supermarkets sectors. [25785/20]
View answerI propose to take Questions Nos. 322 and 328 together.
Local 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. The levying and collection of rates are matters for each individual local authority.
Valuation lists contain categories of ratepayers. These categories include hospitality, leisure and retail. Local authorities have estimated full year rates warrants in 2020 total €138.8m from the hospitality sector, €33.6m from the leisure sector and €375.3 million from the retail sector (both shops and warehouses).
The warrant for the total supermarket category is €50.6m. Analysis of valuation lists shows that there are 3 sub-categories of supermarket. In costing the six-month 100% waiver of rates, supermarkets with floor areas greater than 500sq m, i.e. sub-categories Supermarket 2 and Supermarket 3, were excluded. The estimated full year rates warrants for these two sub-categories is €47.1m. Accordingly the full year warrant for retail, excluding sub-categories Supermarket 2 and Supermarket 3, would be €328.2m. The three month rates warrants in 2020 total €34.7m from hospitality, €8.4m from leisure and €82m from retail, again excluding sub-categories Supermarket 2 and Supermarket 3. There is no distinct category for the tourism sector on valuation lists.
