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Waterways Ireland

Dáil Éireann Debate, Thursday - 9 September 2021

Thursday, 9 September 2021

Questions (320)

Catherine Murphy

Question:

320. Deputy Catherine Murphy asked the Minister for Housing, Local Government and Heritage if he will clarify whether businesses operating under a licence issued by Waterways Ireland are eligible for a commercial rates waiver in the context of Covid-19 restrictions; and if he will further clarify whether Waterways Ireland are exempt from Directive S.I. No. 308 of 2018 (details supplied). [41886/21]

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Written answers

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 2001 to 2015.  The Commissioner of Valuation has responsibility for valuation matters, including determination of relevant property under the Acts for the purposes of rates.  

The Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015, provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act.

In order to continue supporting ratepayers, and in recognition of the ongoing impacts of COVID 19 and the associated public health restrictions, the Government has put in place a commercial rates waiver for the first nine months of 2021. It applies to businesses most seriously affected by the restrictions. Automatic eligibility is extended to hospitality including hotels, pubs and restaurants, leisure and entertainment, personal services such as hairdressers and barbers, and various other sectors. Categories of commercial property, such as offices, industrial premises and banks are not automatically eligible, but may qualify if they can provide proof of serious impact to their local authority.

If a business occupies a rateable property, on which commercial rates are levied by a local authority, that business may be eligible for the COVID 19 commercial rates waiver, depending on the valuation category of the property.  If a business does not occupy a rateable property it is not eligible for the waiver.

Commercial traders carrying on business on the inland navigable waterways system managed by Waterways Ireland do so on foot of commercial licenses issued by Waterways Ireland under a number of different legislative instruments as follows:

- The Canals Act, 1986 (No. 3 of 1986)

- Canals Act, 1986 (Bye-Laws), 1988 (S.I. No. 247/1988)

- Shannon Navigation Act, 1990 (No. 20 of 1990)

- Shannon Navigation Bye-Laws, 1992 ( S.I. No. 80/1992)

The European Union (Casual Trading Act 1995) Regulations, S.I. No. 308 of 2018, do not apply to Waterways Ireland, as it is not a local authority and does not issue casual trading licenses under the Casual Trading Act, 1995 (the primary legislation from which the Statutory Instrument referred to in the Question derives).

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