Dáil Éireann Debate, Tuesday - 11 October 2022
340. Deputy Michael Creed asked the Minister for Housing, Local Government and Heritage if he will clarify the situation regarding liability for local authority rates by social welfare offices; and if he will make a statement on the matter. [50233/22]
Amharc ar fhreagraThe question of liability of individual properties for commercial rates is a matter for the Commissioner of Valuation, who is independent in the exercise of his functions under the Valuation Act 2001, as amended. The making of valuations for rating purposes is the sole responsibility of the Commissioner and I, as Minister, have no function in decisions in this regard.
The Act provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Act. Property directly occupied by any Department or Office of State is exempted under paragraph 12A(a) of the schedule.
While each case must be considered on its merits, this exemption would not apply where an individual or organisation has a contract to provide a service on behalf of a Department or Office of State. In such circumstances, the individual or organisation providing the service under contract is deemed to be in rateable occupation and consequently the property would be rateable.
There are a number of options available to an occupier of a rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts, as amended. Firstly, before a determination is made, they may make representations to the Valuation Office in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal, which is an independent body set up for the purpose of hearing appeals against determinations of the Valuation Office. There is also a right of appeal to the Higher Courts on a point of law.
