Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I too am very proud that, in both Houses but particularly in this House on a Seanad-initiated Bill, we had a debate that made a number of improvements to the valuations system and to the Bill as presented to the House. I acknowledge the constructive role played by Senators, including Senator Byrne, in that process. I believe the situation we have ended up with for sports clubs is now more clear than perhaps it was at the start of the process.

The changes in the Bill will take effect from 2016. The further amendments we made on Report Stage in the Seanad clarified that income generated does not include income from visiting teams or generated from the use of facilities for the ordinary purpose of community sport. We have debated this and tried to come to a position we can all agree on. We have tried to make it as clear as possible that it was income generated from purely commercial activity, largely arising from the bars in many sports clubs, although not exclusively so, that was rateable. I think we have improved that and made it as clear as we possibly can in the legislation.