Local authorities have 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. The Annual Rate on Valuation (ARV), which is applied to the valuation of each property, determined by the Valuation Office, to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function.
The Commissioner of Valuation, who has sole responsibility for all valuation matters, is conducting a programme of revaluation of all commercial and industrial properties throughout the State on a county by county basis. The purpose of the revaluation process is to provide for more consistent and up-to-date valuations for rating purposes and to assist in providing a more equitable distribution across those liable to pay rates.
The Commissioner, in consultation with my colleague, the Minister for Public Expenditure and Reform, has been reviewing various options for streamlining the valuation process and speeding up the national revaluation programme. In this regard, the Government recently approved the drafting of a Valuation Bill to amend the Valuation Act.
Local authorities are currently in the process of adopting their 2012 Budgets and my Department does not have full information on the annual rates on valuation for 2012. I have requested local authorities to exercise restraint in setting their 2012 ARVs and they have responded positively to similar requests in recent years. As of 10 January 2012, 14 local authorities have submitted their adopted Budgets to my Department. Of those, 13 have maintained their ARVs at 2011 levels, and 1 local authority has reduced its ARV.
Rates income data in relation to 2010 and 2011 are not yet available in my Department. Audited annual financial statements for 2010 are scheduled to be available by 31 March 2012. Local authorities are required to publish their 2011 Annual Financial Statements by 1 July 2012 and audited Annual Financial Statements for 2011 are scheduled to be available by 31 March 2013.
Local authority rates income in respect of 2008 and 2009 is set out in the following table:
|
Local Authority
|
2008 Rates Income (Accrued)
|
2009 Rates Income (Accrued)
|
|
County Councils
|
€
|
€
|
|
Carlow
|
5,119,869.59
|
5,374,918
|
|
Cavan
|
9,550,646.52
|
9,803,683
|
|
Clare
|
33,574,843.54
|
35,610,968
|
|
Cork
|
97,460,029.00
|
100,501,571
|
|
Donegal
|
20,604,905.66
|
20,911,384
|
|
Fingal
|
124,154,299.20
|
128,955,984
|
|
Dún Laoghaire Rathdown
|
83,461,789.81
|
88,212,296
|
|
Galway
|
21,607,003.59
|
22,494,723
|
|
Kerry
|
17,851,130.70
|
18,066,275
|
|
Kildare
|
38,784,510.21
|
38,904,433
|
|
Kilkenny
|
11,161,937.01
|
11,415,160
|
|
Laois
|
9,017,454.53
|
8,917,227
|
|
Leitrim
|
4,438,225.35
|
4,600,260
|
|
Limerick
|
26,811,171.36
|
26,570,796
|
|
Longford
|
4,290,832.18
|
3,957,801
|
|
Louth
|
7,239,963.83
|
7,879,049
|
|
Mayo
|
13,735,974.80
|
13,756,717
|
|
Meath
|
21,520,161.04
|
21,524,342
|
|
Monaghan
|
5,857,281.58
|
6,207,910
|
|
North Tipperary
|
6,698,689.74
|
7,037,876
|
|
Offaly
|
7,538,897.29
|
7,640,652
|
|
Roscommon
|
9,266,228.70
|
10,330,451
|
|
Sligo
|
4,700,579.71
|
4,747,159
|
|
South Dublin
|
113,985,909.20
|
121,180,161
|
|
South Tipperary
|
7,143,704.35
|
7,714,681
|
|
Waterford
|
6,163,325.58
|
6,946,607
|
|
Westmeath
|
7,485,990.84
|
7,807,175
|
|
Wexford
|
15,342,623.00
|
16,563,297
|
|
Wicklow
|
15,086,952.08
|
16,574,472
|
|
Subtotal
|
749,654,930
|
780,208,027
|
|
City Councils
|
€
|
€
|
|
Cork
|
59,613,446.00
|
62,217,674
|
|
Dublin
|
304,553,512.00
|
316,107,522
|
|
Galway
|
30,759,286.52
|
33,168,472
|
|
Limerick
|
28,795,770.02
|
30,298,778
|
|
Waterford
|
19,543,748.38
|
18,128,622
|
|
Subtotal
|
443,265,763
|
459,921,069
|
|
Rating Towns & Boroughs
|
€
|
€
|
|
Clonmel
|
4,867,257.53
|
4,651,034
|
|
Drogheda
|
11,013,718.94
|
11,888,285
|
|
Kilkenny
|
5,246,401.60
|
6,009,034
|
|
Sligo
|
7,177,724.95
|
7,369,547
|
|
Wexford
|
6,494,677.00
|
7,088,670
|
|
Arklow
|
2,757,852.00
|
3,184,059
|
|
Athlone
|
3,782,419.56
|
4,561,714
|
|
Athy
|
1,769,956.95
|
1,311,115
|
|
Ballina
|
3,496,272.15
|
3,605,209
|
|
Ballinasloe
|
1,512,416.88
|
1,616,989
|
|
Birr
|
1,265,714.13
|
1,244,333
|
|
Bray
|
6,768,213.00
|
6,773,847
|
|
Buncrana
|
1,339,876.36
|
1,361,814
|
|
Bundoran
|
1,006,647.17
|
1,051,283
|
|
Carlow
|
5,536,477.09
|
5,579,976
|
|
Carrick on Suir
|
716,879.42
|
778,445
|
|
Carrickmacross
|
1,312,356.84
|
1,333,080
|
|
Cashel
|
591,652.57
|
607,955
|
|
Castlebar
|
3,644,316.98
|
3,764,682
|
|
Castleblayney
|
790,132.60
|
807,785
|
|
Cavan
|
1,783,623.00
|
1,996,081
|
|
Clonakility
|
1,312,772.00
|
1,322,273
|
|
Clones
|
449,860.41
|
447,869
|
|
Cobh
|
858,990.00
|
893,276
|
|
Dundalk
|
13,589,894.33
|
14,095,551
|
|
Dungarvan
|
2,896,755.90
|
3,092,323
|
|
Ennis
|
4,914,257.52
|
5,187,102
|
|
Enniscorthy
|
1,516,601.00
|
1,633,836
|
|
Fermoy
|
1,075,654.00
|
1,087,537
|
|
Kells
|
481,648.35
|
627,255
|
|
Killarney
|
7,011,858.69
|
7,135,609
|
|
Kilrush
|
611,573.59
|
702,981
|
|
Kinsale
|
1,085,610.00
|
1,083,929
|
|
Letterkenny
|
5,755,868.90
|
5,693,021
|
|
Listowel
|
1,520,075.27
|
1,601,635
|
|
Longford
|
2,769,357.01
|
3,075,264
|
|
Macroom
|
896,033.00
|
898,580
|
|
Mallow
|
2,378,853.00
|
2,374,515
|
|
Midleton
|
1,730,463.00
|
1,846,256
|
|
Monaghan
|
3,209,566.32
|
3,264,821
|
|
Naas
|
6,044,809.89
|
6,351,336
|
|
Navan
|
2,293,923.61
|
2,347,852
|
|
Nenagh
|
3,224,826.58
|
3,343,844
|
|
New Ross
|
1,067,133.00
|
1,144,256
|
|
Skibbereen
|
1,056,417.00
|
1,075,348
|
|
Templemore
|
437,822.00
|
444,672
|
|
Thurles
|
2,251,242.29
|
2,255,258
|
|
Tipperary
|
1,246,894.51
|
1,285,139
|
|
Tralee
|
8,311,012.51
|
6,711,316
|
|
Trim
|
672,224.47
|
747,751
|
|
Tullamore
|
4,351,714.16
|
4,326,334
|
|
Westport
|
2,725,636.22
|
2,844,498
|
|
Wicklow
|
1,443,851.00
|
1,672,388
|
|
Youghal
|
1,404,330.00
|
1,393,276
|
|
Subtotal
|
163,472,116
|
168,591,840
|
|
Total
|
1,356,392,809
|
1,408,720,936
|
Question No. 567 answered with Question No. 563.
