Paudie Coffey (Waterford, Fine Gael) | Oireachtas source

I understand the Deputies' concerns in regard to this particular issue. I am the chairperson of my local GAA club, and as such, I do understand their concerns. As stated, the law has been changed to address their concerns going forward. The Valuation (Amendment) (No. 2) Bill 2012 contains provisions to alter the basis of valuations of certain sports clubs and child care providers into the future. I welcome the granting of a specific exemption to community sports facilities, as it resolves this long-standing anomaly, and the extension of the exemption to not-for-profit child care providers, as this will ensure consistency of approach with regard to the child care sector, while respecting the principle that those who operate with the intention of making a profit remain rateable. It is important to make that point.

Nevertheless, in accordance with current rating law, these exemptions can only be reflected in ratepayers' bills from 2016 at the earliest. In terms of outstanding rates liabilities owed by any businesses that may become exempt or partially exempt in the future, management of the collection of rates due is a matter solely for the local authority as the statutory body. I would expect, however, that given the changes in the law, local authorities would proactively engage with stakeholders affected to try to resolve any outstanding matters in keeping with the principle of the laws now being developed.

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