Dáil Éireann Debate, Wednesday - 18 May 2022
84. Deputy Cathal Crowe asked the Minister for Housing, Local Government and Heritage if he will engage with local authorities with a view to reducing and capping the amount of commercial rates payable by not-for-profit and voluntary organisations; and if he will make a statement on the matter. [25260/22]
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 Commissioner of Valuation under the Valuation Acts 2001 to 2020.
The Commissioner of Valuation has sole responsibility for valuation matters, including determination of relevant property under the Valuation Acts for the purposes of rates. The Commissioner is independent in the performance of his functions under the Valuation Acts. The Valuation Acts provide that certain categories of properties are not rateable. Details of these properties are set out in Schedule 4 of the Acts. Such exempt buildings would principally include domestic premises, agricultural land, buildings used for public worship, education, health care provided and charitable purposes, on a not-for-profit basis.
The Local Government Rates and Other Matters Act 2019 includes a provision to enable local authorities to introduce rates alleviation measures to support local and national policy objectives. The specific nature of any such schemes at local level will be a reserved function and a matter for the local authority concerned. Plans to commence the legislation were delayed by the impact of the Covid-19 pandemic but it is intended to advance this work this year.
