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Tax Code

Dáil Éireann Debate, Tuesday - 13 November 2012

Tuesday, 13 November 2012

Ceisteanna (438)

Éamon Ó Cuív

Ceist:

438. Deputy Éamon Ó Cuív asked the Minister for the Environment, Community and Local Government the reason some guest houses and bed and breakfasts are exempt from commercial rates; and if he will make a statement on the matter. [49426/12]

Amharc ar fhreagra

Freagraí scríofa

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.

That Act provides at section 3 that property used to provide lodgings is generally considered domestic property and therefore not subject to commercial rates. However, the Act further provides that accommodation provided in premises registered under the Tourist Traffic Acts 1939 to 1998 does not constitute “lodgings”. Registered properties are therefore liable for commercial rates.

The Valuation Act 2001 comes under the aegis of the Minister for Public Expenditure and Reform.

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