Tony Gregory
Ceist:181 Mr. Gregory asked the Minister for Finance the reason commercial rates are not paid to Dublin City Council on Government owned buildings throughout Dublin City; and if he will make a statement on the matter. [25868/02]
Written Answers. - Departmental Properties.
Rates are not paid on Government owned buildings as a consequence of section 15(3) of the Valuation Act, 2002 which states that "Subject to Section 16, being a building or part of a building, land or a waterway or a harbour directly occupied by the State, including any land or building occupied by any Department or Office of State, the Defence Forces or the Garda Síochána or used as a prison or place of detention, shall not be Rateable".