Dáil Éireann Debate, Tuesday - 9 April 2024
663. Deputy Paul Kehoe asked the Minister for Housing, Local Government and Heritage whether there is any consideration being given to waiving rates for charity shops given the increasing cost of doing business; and if he will make a statement on the matter. [14661/24]
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 list prepared by Tailte Éireann under the Valuation Acts 2001 to 2022. Tailte Éireann has independent responsibility for all valuation matters, except appeals of valuation procedures set out under the Valuation Acts which come under the remit of an independent Valuation Tribunal.
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 and include a property occupied by a charity exclusively for charitable purposes and otherwise than for private profit. This exemption does not include retail activity.
As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal credit control procedures. My Department encourages local authorities to engage with ratepayers and understands the difficulty ratepayers can face. In practice, it is understood that most local authorities promote the use of direct debit payment facilities and work with businesses to put in place flexible payment options that reflect capacity to pay.
The Local Government Rates and Other Matters Act 2019 provides for new rates vacancy abatement and rates waiver schemes, to be decided by local authority members in order to promote national and/or local policy objectives. My Department is currently preparing supporting regulations and working with local authorities on implementation with a view to commencing these provisions. These new provisions will add to the suite of options already available to local authorities to support local businesses and ratepayers. The approval of these schemes will be a reserved function of the elected members. Regulations in respect of rates waiver schemes are expected to be made in time for waiver schemes to be adopted by local authorities in their 2025 budgets.
The Increased Cost of Business Grant (ICOB) was a measure announced as part of the Budget 2024 package. This scheme is the responsibility of the Minister for Enterprise, Trade and Employment. This one-time grant, amounting to €257 million, will be disbursed to small and medium-sized businesses in 2024. This grant is intended as a one-time financial aid to help businesses with increased costs associated with running a business.
