Dáil Éireann Debate, Thursday - 21 July 2011
458 Deputy Sean Fleming asked the Minister for the Environment, Community and Local Government if local authorities are under a statutory obligation to levy rates on property used for commercial purposes on a temporary or infrequent basis such as country markets, pop-up shops or other temporary units that open up for various occasions such as Christmas and Easter; and if he will make a statement on the matter. [22048/11]
Amharc ar fhreagra496 Deputy Michael McCarthy asked the Minister for the Environment, Community and Local Government the legislative position with regard to landlords and outstanding rates owed to them by previous tenants; if new tenants are obliged to pay such fees; and if he will make a statement on the matter. [22560/11]
Amharc ar fhreagraI propose to take Questions Nos. 458 and 496 together.
Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The levying and collection of rates are matters for each individual local authority.
Under the legislation the person liable for payment of rates is the person in occupation of a rateable property on the date of the making of the rate by the relevant local authority. The owner rather than the occupier may be liable for commercial rates if the property in question is unoccupied on the date of the making of the rate. Should a person's occupancy commence after the date of the making of the rate then that person is not primarily liable for rates for that year. However, as a subsequent occupier, that person can be held liable for up to two years arrears of rates if they cannot be recovered from the person with whom the primary liability lies.
My Department continues to keep all matters relating to commercial rates under regular review.
