Vol. 480 No. 7
85 Mr. Penrose asked the Minister for Finance if he will exempt buildings specifically associated with fish farming under the review of rateable valuation which is taking place; if he will address this anomaly in the next Finance Bill; and if he will make a statement on the matter. [15098/97]
87 Mr. Ring asked the Minister for Finance if he will introduce an exemption of rates for fish farming in Ireland in the forthcoming budget in view of the fact that it is the only primary food-producing sector subject to local authority rates. [15191/97]
I propose to take Questions Nos. 85 and 87 together.
In accordance with Article 22 of the Constitution, issues concerning rating because they concern the revenues of local government, are not appropriate for consideration in the context of a Finance Bill. However, my Department is working on the draft heads of a Valuation Bill designed to update and streamline the valuation code. The issues raised by the Deputies will be looked at in that context.
