Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

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 Acts 2001 to 2015. The Commissioner of Valuation has responsibility for valuation matters. The levying and collection of rates are matters for each individual local authority. Commercial rates form an important element of the funding of all local authorities. However, the legislative basis for the levying of rates is spread over a number of enactments, some dating back to the 19th century. Many of the provisions are outdated and not suitable for business trends in the modern era. I have asked my Department to develop proposals for the preparation of a consolidated rates Bill to modernise and consolidate the legislation in this area. Among the measures being addressed in the general scheme of the Bill are provisions to allow a local authority to introduce rates alleviation schemes, which would include schemes to support the implementation of Realising Our Rural Potential: The Action Plan for Rural Development. My Department's work on the general scheme of the Bill is at an advanced stage and I hope to bring it to Government shortly.

I hope we will bring the Bill to the Government before the end of the month. We will see significant changes in a whole series of areas in terms of how rates can be managed by local authorities. That will involve devolution of more power to local authorities and improved approaches to the collection of rates to make sure we have a level playing field for businesses that are competing with each other, and a whole series of other provisions as well that will modernise the legislation on rates.

The Valuation Office is not in my Department - it is in the Department of Justice and Equality - but responsibility in terms of the collection of rates and the role of local authorities in that regard is very much part of my Department's remit. We will update and modernise legislation in that respect and the Deputy will see the content probably in the next three weeks.

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