asked the Minister for Local Government if local authorities charge rates on local authority houses before they have been valued by the Valuation Office.
Written Answers. - Rate Charges.
112.
The position is that by virtue of S.9 of the Local Government (Rates on Small Dwellings) Act, 1928 a rate is not made in respect of a small dwelling owned by a rating authority but a sum corresponding to the rate is included in the gross rent. I understand that in administering this Act there is a practice among local authorities to use local provisional valuations for the purpose of determining the amount in lieu of rates to be included in the gross rent pending the formal valuation of the dwellings by the Commissioner of Valuation.