Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I appreciate the difficulties that businesses face, which I have observed in my own constituency and through my work. However, businesses also have a right to expect local government and that the people we elect in local elections will make decisions which reflect ability to pay. This Government has increased the base of revenue for local authorities. We have seen how councillors have made decisions in recent days about reducing or increasing the property tax. I am pleased that the rate has been reduced in my county. These are the decisions that people have to make in regard to how they want to run their local authorities and fund services. Where the burden should fall, be it on businesses or households, or how it is spread is a matter for local authorities.

This Bill attaches a value to each building. It is up to councillors, in conjunction with the Department of the Environment, Community and Local Government, to consider the rates to be applied. We provide the valuations in a clear manner and in accordance with market rates, taking into context the value of other similar properties in the area. The rate or cost to business is applied by local government. Many fine people serve in local government and it is up to them to make those decisions.