Dáil Éireann Debate, Thursday - 14 May 2015
73. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform when it is anticipated that the level of rates applied to business premises in County Kerry will be re-evaluated; and if he will make a statement on the matter. [19013/15]
Amharc ar fhreagraThe Valuation Office is currently undertaking a national programme of revaluing, for rates purposes, all industrial and commercial properties in the State on a rating authority area basis. The purpose of revaluation is to bring more equity, fairness and transparency into the local authority rating system and to distribute the commercial rates liability more equitably between ratepayers. Following revaluation there generally will be a much closer and uniform relationship between rental values of property and their commercial rates liability. In essence, the exercise aims to ensure that each ratepayer bears a fair share of the rates burden relative to the value of the property that they occupy.
Section 9(10) of the Valuation Act 2001 provides that the Commissioner of Valuation is independent in the performance of his functions and decisions with regard to the selection of rating authority areas for revaluation is his sole prerogative. Section 19(1) of the said Act empowers the Commissioner, after consultation with the Minister for the Environment and Local Government and the rating authority concerned, to make a Valuation Order specifying a rating authority area over which a revaluation is to be conducted.
The revaluation programme which began with South Dublin County Council, Fingal and Dun Laoghaire-Rathdown County Council areas has been rolled out more recently to the Dublin City Council area, Waterford City and County Council area and Limerick City and County Council area. The statutory consultation process, required before a valuation order can be made, is now being conducted in relation to a further three rating authorities, Galway City Council, Kilkenny County Council and Carlow County Council. While the Commissioner is exploring a number of initiatives to accelerate the programme, he cannot at present give a date for the commencement of the revaluation of all commercial properties in County Kerry or in other rating authority areas. In the meantime, commercial properties in the county will continue to be valued on the existing valuation lists by reference to the valuation levels prevailing on those lists.
The Valuation (Amendment) Act 2015 was recently passed by the Oireachtas. The primary purpose of the Act is to accelerate the national revaluation programme and it contains a number of measures in this regard. Firstly, provision is being made to enable the Commissioner to enter into an arrangement with persons, other than his officers, to assist in the performance of the revaluation function. The effect of this provision is to allow the Commissioner to contract out some of the revaluation work, in order to augment the in-house capacity of the Valuation Office. This is one of the express provisions intended to assist the acceleration of the national revaluation programme. The Commissioner intends running a pilot revaluation project which will utilise such external resources. The Act also provides for the Commissioner to conduct a revaluation with the assistance of the occupiers of property using elements of self-assessment. This provision is also intended to assist the acceleration of the national revaluation programme and I understand that the Commissioner intends running a pilot project which will utilise certain principles of self-assessment.
