Vol. 484 No. 3
212 Mr. Perry asked the Minister for Finance if a person (details supplied) in County Sligo will have to pay rates on a disused building in view of the fact that it is currently a fuel shed; and if he will make a statement on the matter. [21949/97]
It is a matter for the local authority, in this case Sligo County Council, to decide whether a property is liable for rates based on its use. A ratepayer can, within two months of making the rate, request the local authority to make an allowance on the basis of the use of the property. The local authority must decide on this request within 28 days of its receipt. If dissatisfied with the decision of the local authority, the ratepayer has a right of appeal to the District Court.
Under the Local Government (Financial Provisions) Act, 1978, occupiers of residential property are no longer required to pay rates. Sheds, out offices and garages used for domestic purposes in conjunction with a residence are included in the relief provided by the Act.
