Paudie Coffey (Waterford, Fine Gael) | Oireachtas source

I thank the Deputies for raising this issue. I understand and appreciate the concerns they have expressed but I must clarify some aspects of the issue for them. As they are aware, local 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 lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The Commissioner of Valuation has sole responsibility for all valuation matters. The Valuation Act 2001 comes under the remit of my colleague, the Minister for Public Expenditure and Reform.

I am aware there has in the past been discussion at a local level regarding aspects of the rateability of some sports clubs and child care providers. The Deputies are correct in saying that this has been a matter of debate in this House in recent times.

In this regard, as stated by the Deputies, the Minister for Public Expenditure and Reform included in the Valuation (Amendment) (No. 2) Bill 2012 an amendment to provide for changes to the valuation of sports clubs and child care providers. This Bill was passed by both Houses of the Oireachtas on 16 April this year and now needs to be signed by the President.

The Minister for Public Expenditure and Reform has ministerial responsibility for this Bill. The levying and collection of rates are matters for individual local authorities. In accordance with section 29 of the Local Government Act 1946, as amended, local authorities are obliged to make one rate for the whole financial year. This must be levied upon those liable for rates according to the valuation of each premises contained in the latest valuation list transmitted by the Commissioner of Valuation at the time of the adoption of the budget by the council. The annual budget is adopted before the start of each financial year. Rates bills issued to ratepayers in the current year are not subject to amendment by any alteration of valuations within that year.

Contingent on the enactment of the Valuation (Amendment) (No. 2) Bill 2012 in due course, the valuations of affected sports clubs and child care providers will require the Commissioner of Valuation to amend the valuation lists to which rates are applied for the future. I understand that the Commissioner will commence this process upon the enactment of the Bill. In respect of rates that have been levied on these businesses for the current and previous years, these remain a liability for the business under ratings legislation and it is a matter for the local authority to manage the collection of any outstanding debt.

As the Deputies will be aware, the local authority is the rating authority and each authority is responsible for the collection of rates in their jurisdiction. The Minister and the departmental officials cannot, therefore, become directly involved in specific rates collection issues.

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