Dáil Éireann Debate, Wednesday - 22 April 2009
170 Deputy Michael Creed asked the Minister for Finance if a registered charity (details supplied) in County Cork is exempt from paying local authority rates; and if he will make a statement on the matter. [15404/09]
Amharc ar fhreagraI should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act 2001 and that I, as Minister for Finance, have no function in decisions in this regard.
The Valuation Act 2001, which came into effect on 2 May 2002, provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. Schedule 4 outlines the categories of property and the various uses that are deemed to be non-rateable under the Act, including buildings occupied by a charitable organisation and used exclusively by that organisation for charitable purposes and otherwise than for profit.
In the case of the valuation of premises occupied by Clondrohid Community Childcare, I am informed by the Valuation Office that a Revision Officer has been appointed following a request from Cork County Council to revise the valuation. In considering the request, the revision officer will examine all aspects of the case, including the occupier's claim for exemption. In this regard, I might mention that the grant of charitable status to an organisation does not of itself entitle that organisation to an exemption from rates. The nature of the occupation and use of the premises and the particular terms and conditions of the organisation's Memorandum and Articles of Association will be determining factors in whether the premises occupied by the organisation will be exempt or not. Before a definitive decision is made in the case, the occupiers of the premises in Clondrohid will be afforded an opportunity by the Revision Officer to make Representations.
If dissatisfied with the outcome, they may appeal to the Commissioner of Valuation in the first instance, and subsequently to the independent Valuation Tribunal. There is also a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.
