Dáil Éireann Debate, Thursday - 8 March 2018
621. Deputy Joan Burton asked the Minister for Housing, Planning and Local Government the status of the commercial rates harmonisation process for each local authority; the expected timeframes for completion of the process in tabular form. [10828/18]
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 Acts 2001 to 2015. The Commissioner of Valuation has responsibility for valuation matters. 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.
The Local Government Reform Act 2014 provided for rates harmonisation to cater for differences between Annual Rates on Valuation (ARVs) of towns and counties. The new structures of local government, including the establishment of municipal districts, provided an opportunity to achieve a more coherent approach to rates and charges on a county-wide basis. In 2015, local authorities began the process of harmonisation to cater for differences between ARVs of former towns and of counties. Increases or decreases in rates liability due to harmonisation are being phased in since 2015 and over a period of up to 10 years. An adjustment mechanism is provided to phase in increases and decreases to be known as the Base Year Adjustment (BYA). The adoption of the ARV and BYA in respect of each financial year are reserved functions of local authorities.
The information requested in respect of the status of the rates harmonisation process in local authorities is set out in the following table.
|
Local Authority Name |
ARV 2018 |
BYA 2018 |
Eff. ARV (Net of BYA) 2018 |
|
Carlow County Council |
0.2571 |
None |
|
|
Carlow Town Council |
|
None |
|
|
|
|
|
|
|
Cavan County Council |
60.87 |
None |
|
|
Cavan Town Council |
|
None |
|
|
|
|
|
|
|
Clare County Council |
72.99 |
None |
|
|
Ennis Town Council |
|
None |
|
|
Kilrush Town Council |
|
None |
|
|
|
|
|
|
|
Cork City Council |
74.98 |
None |
|
|
|
|
|
|
|
Cork County Council |
74.75 |
0.00 |
74.75 |
|
Clonakilty Town Council |
|
-3.12 |
71.63 |
|
Cobh Town Council |
|
-1.29 |
73.46 |
|
Fermoy Town Council |
|
-5.50 |
69.25 |
|
Kinsale Town Council |
|
-3.86 |
70.89 |
|
Macroom Town Council |
|
-3.75 |
71.00 |
|
Mallow Town Council |
|
-6.75 |
68.00 |
|
Midleton Town Council |
|
-6.48 |
68.27 |
|
Skibbereen Town Council |
|
-1.96 |
72.79 |
|
Youghal Town Council |
|
-3.78 |
70.97 |
|
|
|
|
|
|
Donegal County Council |
71.81 |
0.00 |
71.81 |
|
Buncrana Town Council |
|
-19.52 |
52.29 |
|
Bundoran Town Council |
|
0.00 |
71.81 |
|
Letterkenny Town Council |
|
0.00 |
71.81 |
|
|
|
|
|
|
Dublin City Council |
0.2580 |
None |
|
|
|
|
|
|
|
Dun Laoighaire Rathdown County Council |
0.1673 |
None |
|
|
|
|
|
|
|
Fingal County Council |
0.1470 |
None |
|
|
|
|
|
|
|
Galway City Council |
67.40 |
None |
|
|
|
|
|
|
|
Galway County Council |
66.59 |
0.00 |
66.59 |
|
Ballinasloe Town Council |
|
-5.59 |
61.00 |
|
|
|
|
|
|
Kerry County Council |
79.25 |
0.63 |
79.88 |
|
Killarney Town Council |
|
-5.07 |
74.18 |
|
Listowel Town Council |
|
0.37 |
79.62 |
|
Tralee Town Council |
|
-1.25 |
78.00 |
|
|
|
|
|
|
Kildare County Council |
0.2246 |
0.0000 |
0.2246 |
|
Athy Town Council |
|
-0.0104 |
0.2142 |
|
Naas Town Council |
|
0.0000 |
0.2246 |
|
|
|
|
|
|
Kilkenny County Council |
0.2000 |
None |
|
|
Kilkenny Borough Council |
|
None |
|
|
|
|
|
|
|
Laois County Council |
66.57 |
None |
|
|
|
|
|
|
|
Leitrim County Council |
0.2103 |
None |
|
|
|
|
|
|
|
Limerick City and County Council |
0.2627 |
None |
|
|
Limerick City Council |
|
None |
|
|
Limerick County Council |
|
None |
|
|
|
|
|
|
|
Longford County Council |
0.2400 |
None |
|
|
Longford Town Council |
|
None |
|
|
|
|
|
|
|
Louth County Council |
60.00 |
-2.00 |
58.00 |
|
Drogheda Borough Council |
|
3.50 |
63.50 |
|
Dundalk Town Council |
|
3.50 |
63.50 |
|
|
|
|
|
|
Mayo County Council |
73.92 |
None |
|
|
Ballina Town Council |
|
None |
|
|
Castlebar Town Council |
|
None |
|
|
Westport Town Council |
|
None |
|
|
|
|
|
|
|
Meath County Council |
69.625 |
None |
|
|
Kells Town Council |
|
None |
|
|
Navan Town Council |
|
None |
|
|
Trim Town Council |
|
None |
|
|
|
|
|
|
|
Monaghan County Council |
57.63 |
None |
|
|
Carrickmacross Town Council |
|
None |
|
|
Castleblaney Town Council |
|
None |
|
|
Clones Town Council |
|
None |
|
|
Monaghan Town Council |
|
None |
|
|
|
|
|
|
|
Offaly County Council |
0.2198 |
None |
|
|
Birr Town Council |
|
None |
|
|
Tullamore Town Council |
|
None |
|
|
|
|
|
|
|
Roscommon County Council |
0.2250 |
None |
|
|
|
|
|
|
|
Sligo County Council |
0.2305 |
None |
|
|
Sligo Borough Council |
|
None |
|
|
|
|
|
|
|
South Dublin County Council |
0.2730 |
None |
|
|
|
|
|
|
|
Tipperary County Council |
56.77 |
0.00 |
56.77 |
|
North Tipperary County Council |
|
0.00 |
56.77 |
|
South Tipperary County Council |
|
0.00 |
56.77 |
|
Clonmel Town Council |
|
0.52 |
57.29 |
|
Carrick-on-Suir Town Council |
|
-1.44 |
55.33 |
|
Cashel Town Council |
|
0.20 |
56.97 |
|
Nenagh Town Council |
|
-0.27 |
56.50 |
|
Templemore Town Council |
|
-0.72 |
56.05 |
|
Thurles Town Council |
|
0.00 |
56.77 |
|
Tipperary Town Council |
|
-1.14 |
55.63 |
|
|
|
|
|
|
Waterford City and County Council |
0.2583 |
None |
|
|
Waterford City Council |
|
None |
|
|
Waterford County Council |
|
None |
|
|
Dungarvan Town Council |
|
None |
|
|
|
|
|
|
|
Westmeath County Council |
0.183 |
None |
|
|
Athlone Town Council |
|
None |
|
|
|
|
|
|
|
Wexford County Council |
73.67 |
None |
|
|
Enniscorthy Town Council |
|
None |
|
|
New Ross Town Council |
|
None |
|
|
Wexford Borough Council |
|
None |
|
|
|
|
|
|
|
Wicklow County Council |
72.04 |
1.19 |
73.23 |
|
Arklow Town Council |
|
-2.02 |
70.02 |
|
Bray Town Council |
|
-1.09 |
70.95 |
|
Wicklow Town Council |
|
-2.2 |
69.84 |
