Vol. 490 No. 5
161 Mr. McGrath asked the Minister for Finance if his attention has been drawn to the fact that some schools must pay commercial rates to the respective local authority; if school buildings are rateable; the reason there is no consistency in this regard; and if he will take the necessary initiative to ensure that all schools should be rate free. [10122/98]
Under the Valuation Acts, the use to which a particular property, including schools, is put determines whether or not it is exempt from rates. Property used for charitable purposes, public purposes and the education of the poor are exempt from the payment of rates. All national schools, vocational/technical schools and community schools are exempt on the basis of their dedication or use for public purposes.
Prior to the enactment of the Local Government (Financial Provisions) Act, 1978, secondary schools generally did not qualify for exemption under the provisions of the valuation code although some secondary schools run on a charitable and non-profit making basis were granted exemption on grounds of use for charitable purposes. However, since 1978, the provision of this Act granted full relief from rates to all secondary schools recognised by the Minister for Education under the Intermediate Education (Ireland) Acts.
Private fee-paying schools which do not come under the definition of secondary schools in the 1978 Act or which are not covered by the charitable or public purposes provisions of the valuation code continue to pay rates.
