Oireachtas Joint and Select Committees

Wednesday, 4 March 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform

Valuation (Amendment) (No. 2) Bill 2012: Committee Stage

2:00 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael) | Oireachtas source

This amendment would duplicate what is already provided for in Schedule 3. Buildings and facilities used in connection with water and wastewater are already included in Schedule 3, specifically in paragraphs 1(a), 1(b) and 1(n). Including buildings and facilities used in connection with water and wastewater, as the amendment suggests, in Schedule 3 would be like including an amendment to Schedule 3 that states, "Buildings used in connection with retailing or manufacturing," which would only lead to confusion. It is a small technical point.

The amendment also tries to exclude group water or wastewater treatment systems from consideration as relevant property under Schedule 3. This is also superfluous. Group water schemes will be exempt from rates under paragraph 21 of Schedule 4 of the Valuation Act 2001, as inserted by section 12 of the Water Services Act 2014. I understand that group water schemes will be licensed under section 79 of the Water Services Act 2007 after this Bill is enacted.

The amendment also excludes private water or wastewater treatment systems from consideration as relevant property under Schedule 3. It is not wholly clear what is meant by private water or wastewater treatment systems.

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