Paul Murphy
Question:702. Deputy Paul Murphy asked the Minister for Housing, Local Government and Heritage if charity shops are exempt from payment of rates to local authorities (details supplied) [13106/24]
View answerWednesday, 20 March 2024
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Written answers
Tailte Éireann is the State agency formed on 1 March 2023 following the merger of Ordnance Survey Ireland, the Property Registration Authority and the Valuation Office. All the functions previously carried out by the Property Registration Authority, the Valuation Office, and Ordnance Survey Ireland are now being performed by Tailte Éireann.
Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act). The Act provides that all buildings used or developed for any purpose are rateable, unless expressly exempted under Schedule 4 of the Act. Paragraph 16 of Schedule 4 provides that a charitable organisation that uses a property exclusively for charitable purposes, and otherwise than for private profit, is exempt from the payment of rates.
The question of the rateability, or otherwise, of individual charity shops would need to be considered on the basis of the particular circumstances of the case(s) and how the provisions of the Act apply in their specific case. Generally, shops operated by charitable organisations are rateable on the basis that the retail activity conducted therein, is deemed not to be a charitable purpose within the meaning of the legislation. This position is supported by established case law.
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 Act 2001, as amended. Firstly, before a determination is made, there is a right to make representations to Tailte Éireann 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 Tailte Éireann. There is a right of appeal to the Higher Courts on a point of law.
Finally, Oireachtas Members may obtain information in relation to specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at reps@tailte.ie. An organisation itself may contact Tailte Éireann in respect of specific cases at valuationadmin@tailte.ie.