Vol. 527 No. 1
87 Mrs. Owen asked the Minister for Finance if he will consider exempting from commercial rates, community centres and facilities which are run on a not-for-profit basis where all revenues received are put back into the facilities; and if he will ensure this exemption is included in the Valuation Bill, 2000. [27872/00]
The Valuation Bill, 2000, as published, provides for the exemption of "any building or part of a building used exclusively as a community hall". A community hall is defined in the Bill as a hall or similar building, other than the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904, which is not used primarily for profit or gain, and is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which involve participation by inhabitants of the locality generally, and are recreational or otherwise of a social nature.
This provision is intended to ensure that only bona fide community centres and facilities can avail of an exemption from rates and is a continuation of the existing relief provided under the Local Government (Financial Provisions) Act, 1978. It is not intended to extend this exemption to community centres that fall outside the definition as provided.
