Paudie Coffey (Waterford, Fine Gael) | Oireachtas source

As I stated in my introductory remarks, 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 Valuation (Amendment) Act 2015, to which Deputy has referred, is under the remit of the Minister for Public Expenditure and Reform. It provides for an exception from rates for properties occupied by parties which provide early childhood care and education on a not-for-profit basis.

The Minister welcomes the extension of the exemption to not-for-profit child care, as it will bring a consistency of approach to a subset of the child care sector while respecting the principle that those who operate with the intention of making a profit remain rateable. As I stated, this exemption will be reflected in the ratepayers' bills from 2016. With regard to the outstanding rates to which the Deputy referred and the liabilities which accrue and are owed by businesses which will become exempt or partially exempt in future, the management of the collection of this debt is entirely and solely a matter for the local authorities. This is the situation. The Minister and the Department do not have a direct role in this. It is a matter for the local authorities. While I am sympathetic to what the Deputy has outlined, those businesses should engage with the relevant local authority in respect of the liabilities.

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