Dáil Éireann Debate, Thursday - 2 February 2023
244. Deputy Verona Murphy asked the Minister for Housing, Local Government and Heritage the considerations his Department is giving to the suspension of commercial rates for private nursing homes in Ireland given the surging costs being incurred by private nursing home providers; and if he will make a statement on the matter. [5426/23]
Amharc ar fhreagraThe Valuation Office have the statutory responsibility for determining if a property is liable for rates. The Valuation Office is independent in the discharge of its function. Local authorities are under a statutory obligation to levy and collect 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 Act 2001. The Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015, provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Act. Such exempt buildings would principally include those used for public worship, education and health care provided on a not-for-profit basis, and charitable purposes.
Under the provisions of the Local Government (Rates) Act 1970, a rating authority may make and carry out a scheme, providing for the waiver by the authority of all or a portion of commercial rates due by ratepayers in respect of a specified class or classes of property. The making of such a scheme is subject to the consent of the Minister for Housing, Local Government and Heritage. No rate waiver schemes have been consented to in respect of commercial property.
Local authorities work closely with ratepayers experiencing difficulty in the payment of commercial rates. In this regard, local authorities facilitate the payment of commercial rates by instalments, and work with businesses to put in place flexible payment options that reflect capacity to pay.
My Department has no proposals under consideration for a suspension of commercial rates for private nursing home service providers.
