Dáil Éireann Debate, Tuesday - 16 January 2018
1725. Deputy Thomas Pringle asked the Minister for Housing, Planning and Local Government if local authorities send a copy of their RA16 schedule of uncollected rates to him annually; and if he will make a statement on the matter. [54749/17]
Amharc ar fhreagra1726. Deputy Thomas Pringle asked the Minister for Housing, Planning and Local Government if a local authority's RA16 schedule of uncollected rates is a public document; and if he will make a statement on the matter. [54750/17]
Amharc ar fhreagra1727. Deputy Thomas Pringle asked the Minister for Housing, Planning and Local Government his views on whether a local authority's RA16 schedule of uncollected rates should be available to be viewed on request by elected members of a particular local authority; and if he will make a statement on the matter. [54751/17]
Amharc ar fhreagraI propose to take Questions Nos. 1725 to1727, inclusive, together.
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 Acts 2001 to 2015. The levying and collection of rates are matters for each individual local authority.
The form RA16 schedule of uncollected rates operated under Article 75 of the Public Bodies Order 1946. This Order, and its schedule of prescribed forms, was revoked by the Local Government (Financial Procedures and Audit) Regulations 2002. The 2002 Regulations were in turn revoked by the Local Government (Financial and Audit Procedures) Regulations 2014.
Regulation 26 of the Local Government (Financial and Audit Procedures) Regulations 2014 sets out the procedure for the preparation by a local authority of a schedule of uncollected rates at the close of the financial year and includes instruction to the Chief Executive to submit a report on the prepared schedule to the members of the local authority at the next practicable meeting of the Council. Such schedules are not submitted to me or my Department. Furthermore, a list of uncollected rates and ratepayers may be published in one or more newspapers circulating in the administrative area of the authority and on the local authority's website.
