Dáil Éireann Debate, Tuesday - 28 February 2017
374. Deputy Pat The Cope Gallagher asked the Minister for Housing, Planning, Community and Local Government his plans to replace the current local authority rates system with a fairer and equitable system of local taxation on commercial properties and businesses; and if he will make a statement on the matter. [9975/17]
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 pursuant to the Valuation Act s 2001 to 2015. The levying and collection of rates are matters for each individual local authority.
Commercial rates form an important element of the funding of all local authorities. The principle of local authorities levying rates based on an independent valuation is well established and I have no plans to change this. However, the legislative basis for the levying of rates is spread over a number of enactments, some dating back to the 19th century. I have asked my Department to develop proposals for the preparation of a consolidated Rates Bill to modernise and consolidate the legislation in this area. I hope to bring proposals in this area to Government shortly.
Under Part 5 of the Valuation Acts 2001 to 2015 the Commissioner of Valuation is conducting a revaluation of all commercial and industrial properties throughout the State. The purpose of a revaluation is to achieve more consistent and up-to-date valuations for rating purposes. The Valuation Acts come under the aegis of the Minister for Justice and Equality.
