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Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: Can the Minister please explain in more detail the omission of "self-assessment" from the Long Title? He has explained it in a roundabout way, but will he state explicitly that "self-assessment" is gone? This was one of the key parts of the Bill as announced by the Minister for Public Expenditure and Reform, Deputy Howlin. I am not going to go over the argument, but this Long Title goes to...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: While I am not going to delay on this amendment, I believe the business community should be aware of this measure. This will bring about big changes after what was decided in the High Court. I object to what is happening in the Bill, and I have made this point time and again. I did not realise this fully because I did not read the admittedly helpful notes from the Government on this Bill...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: Sports clubs are exempt.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: I accept that.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: I ask the Minister of State to be very clear about the purpose of subsection (b) in the new section. It refers to buildings or parts of buildings used directly or indirectly in the generation of income. Why is that provision being introduced?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: I was delighted. I welcomed the Bill, until I read this.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: I am trying to minimise-----

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: The Minister of State referred to serious income. There is nothing about serious income in the amendment. He referred to commercial activity, but there is nothing about that in the amendment. It simply refers to buildings used directly or indirectly in the generation of income no longer being exempt. That surely sends out a message that any club which rents a pitch or dressing room will...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: -----and referred to golf shops and pro shops. I do not want to exempt a golf shop.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: Such shops should pay rates. I want to exempt a club which rents its pitches.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: That is not what the amendment states.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: I did not understand that clubs which rented out pitches were liable to rates. They are not paying rates, as far as I know. I have not received representations from them, but have received representations about the bars. What is proposed here has nothing to do with commercial. In fact, the word "commercial" is not used. The Minister has kept the exemption for sports facilities but has...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: The Minister might have done so in his constituency. They issued press releases welcoming this great provision for GAA clubs. When I met the clubs in Meath, about seven of them were affected. Now, on reading this provision, it will be 70. The Minister will have to clarify this. The sports sector is watching this debate in an effort to find out what is happening, because the Minister's...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: We know what is in the legislation. We can see that for ourselves.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: We accept that, but what about pitch rental?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: Is the Minister of State saying those stadia were exempt before but will not be after this Bill is passed?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: The Government amendment refers to generation of income rather than commercial activity.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: However, both are now rateable. There is no distinction.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: Where does it say that?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (Resumed) (22 Oct 2014)

Thomas Byrne: There is no statutory provision for it.

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