Dáil Éireann Debate, Tuesday - 26 June 2012
378 Deputy Charles Flanagan asked the Minister for the Environment, Community and Local Government the legal position in respect of commercial rates and pre-school facilities; if his attention has been drawn to the fact that there are certain inconsistencies surrounding this matter; the steps he will take to deal with this matter; and if he will make a statement on the matter. [30370/12]
Amharc ar fhreagraLocal 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 Valuation Office is within the remit of my colleague the Minister for Public Expenditure and Reform. 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. With regard to the application of rates on child care premises and crèches, local authorities levy rates on commercial establishments. It is my understanding that where child care provision is within a community facility, operating in a non-profit capacity, commercial rates do not generally apply. In all other cases, pre-school services continue to be liable to commercial rates. I recognise that these are difficult economic times for many businesses and I continue to keep all matters relating to rates under regular consideration in my Department.
