Dáil Éireann Debate, Tuesday - 1 December 2020
300. Deputy Patricia Ryan asked the Minister for Housing, Local Government and Heritage when he will fully commence the Local Government Rates and other Matters Act 2019; and if he will make a statement on the matter. [40132/20]
View answerThe Local Government Rates and Other Matters Act 2019 was passed by the Oireachtas and enacted in July 2019. Key elements of the act include:
- A modernisation of rates legislation and practice, including variation of rates payment arrangements;
- The pro-rata levying of rates on occupiers based on period in occupation within a year;
- The application of interest payments on unpaid rates;
- Minimum charges for vacant commercial premises;
- Potential Rates Waiver Scheme; and
- Amendment to Rate Limitation Order formula in place in the year following revaluation.
These new provisions will add to the suite of options already available to local authorities to support local businesses and ratepayers.
Currently, only the sections of the Act relating to the amendment of the Rate Limitation Order have been commenced. Commencement of the remaining elements of the Act are dependent on a number of factors including the drafting of the requisite prescribed regulations, the preparation of circulars and guidance to local authorities and ensuring that the local government sector will be in a position to have the IT and administrative processes in place to fully support the new provisions. It had been intended that the bulk of the provisions would be operational for the 2021 local authority budget cycle, in November 2020.
However, preparations have been delayed by several months due to the impact of the COVID crisis. The impact of the COVID crisis on local authorities and businesses in 2020 has been significant. The Government has provided €900m of financial support to fund the cost of a nine-month waiver of commercial rates, an unprecedented measure that offers support to businesses and certainty to local authorities.
My Department has necessarily prioritised ongoing engagement with local authorities on key financial matters and the development and implementation of the commercial rates waiver scheme. Plans to commence the legislation and introduce the regulations are now intended to have effect in time for the 2022 local authority budget process.
