Dáil Éireann Debate, Wednesday - 21 June 2023
104. Deputy Brendan Smith asked the Minister for Housing, Local Government and Heritage the proposals, if any, there are to exempt early education services premises from local authority rates; and if he will make a statement on the matter. [29980/23]
Amharc ar fhreagraTailte Éireann (TÉ) is the State agency formed following the merger of the Property Registration Authority, the Valuation Office and Ordnance Survey Ireland on 1 March 2023. All the functions previously carried out by the Property Registration Authority, the Valuation Office, and Ordnance Survey Ireland are now being performed by TÉ.
The Valuation Division of TÉ carries out the valuation activities formerly assigned to the Valuation Office. TÉ is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended. The making of valuations for rating purposes and decisions in relation to exemptions are the sole responsibility of TÉ, and I, as Minister, have no function in decisions in this regard.
The Valuation Act maintains the long-standing position that properties including private schools and private childcare facilities, such as play schools, preschools, crèches and Montessori schools, that are established for the purpose of making a profit are liable for rates.
The Act sets out that all buildings used or developed for any purpose, including constructions affixed thereto, 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 for charitable purposes.
There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Act 2001, as amended. Firstly, before a determination is made, there is a right to make representations to TÉ 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 TÉ. There is a right of appeal to the High Court on a point of law.
Finally, Oireachtas Members may contact TÉ in respect of specific cases at reps@tailte.ie.
