Dáil Éireann Debate, Wednesday - 21 April 2021
» ...
»
Commercial Rates
682. Deputy Matt Carthy asked the Minister for Housing, Local Government and Heritage the basis in which community owned childcare facilities are exempt from commercial rates; if he is satisfied that the valuation office is ensuring that all such facilities are exempted from these charges; and if he will make a statement on the matter. [18399/21]
View answerThe Commissioner of Valuation is independent in the exercise of his duties under the Valuation Acts 2001 to 2020 and the making of valuations for rating purposes is his sole responsibility. As Minister, I have no function in decisions in this regard.
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 Commissioner of Valuation under the Valuation Acts. In general, the Valuation Acts 2001 to 2020 maintain the long-standing position that properties, including private childcare facilities such as play schools, pre-schools, crèches and Montessori schools, that are established for the purpose of making a profit, are liable for rates.
Schedule 3 of the Valuation Acts provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Acts. Such exempt buildings would principally include domestic premises, farm buildings, buildings used for public worship, education and health care provided on a not-for-profit basis, and buildings used exclusively for charitable purposes and other than for private profit. Under the Valuation (Amendment) Act 2015 early learning facilities occupied by a charitable organisation and where the facilities are used for charitable, not-for profit purposes were included as exempt from rates.
The Valuation Acts are very specific about the range of exemptions that can be applied by the Commissioner. Where a property occupier is unsure as to the position of their property being rateable or exempt, they should contact the Valuation Office by e-mail at valuationservices@valoff.ie.
Finally, there are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts. Firstly, before a determination is made, there is a right to make representations to the Valuation Office in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of the Valuation Office. There is also a right of appeal to the Higher Courts on a point of law.
