Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I thank Senator Keogan for the question and for the opportunity to discuss the rationale for the valuation of constituency offices. I will take this Commencement matter on behalf of my colleague the Minister for Housing, Local Government and Heritage, Deputy James Browne.

Tailte Éireann is an independent government agency under the aegis of the Department of Housing, Local Government and Heritage. Tailte Éireann provides a property registration system, a property valuation service, and national mapping and surveying infrastructure for the State. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended. As Minister of State, I have no function in decisions in this regard.

The Valuation Act 2001, as amended, provides that a property is rateable unless it is expressly exempted. Schedule 4 of the Act of 2001 lists the categories of property that are not liable for commercial rates. Paragraph 19 of Schedule 4 provides for an exemption for premises occupied by a Member of either House of the Oireachtas or a representative in the European Parliament and used exclusively by that Member or representative for the purpose of accommodating their constituency office. This exemption does not extend to constituency offices of city and county councillors or offices or premises occupied by political parties.This provision in the Act was introduced to address an anomaly that existed prior to the passage of the legislation where a Deputy or Senator who located his or her constituency office in the Leinster House office complex was not liable for rates because the premises occupied by the Houses of the Oireachtas, being an office of State, would have been exempt from rates under section 15(3) of the Act, and now in Schedule 4, paragraph 12A. Whereas, up to 2 May 2002, the date of commencement of the Valuation Act 2001, if a Deputy’s constituency office were located outside Leinster House, he or she would be liable for rates in respect of that property. Therefore, in the interests of equity, any building or part of a building occupied by a Member of the Oireachtas or the European Parliament is now deemed to be exempt from rates under the 2001 Act if such property is occupied by the Member and used exclusively for the purposes of accommodating that Member’s constituency office. This is established in Schedule 4, paragraph 19, to the Valuation Act 2001.

Notwithstanding the dedication and time committed to the performance of the role and functions of county and city councillors, which we all accept, it is generally acknowledged that elected members of local authorities, while playing an important and pivotal part in the functioning of local government, fulfil their role in a part-time capacity where the vocational or voluntary aspect of public service is a long-standing and valued part of elected office. Consequently, very few, if any, locally elected members occupy rateable premises that are used exclusively for the purposes of accommodating their constituency office. We do, though, acknowledge the great work that councillors do and the vital role they play.

There are no plans at this time for the exemption contained in paragraph 19 of Schedule 4 to the Act to be extended to include constituency offices occupied by county or city councillors, for the reasons I outlined. Exempting any class or use of property, such as offices used exclusively by county and city councillors in the performance of their role, would require an amendment to the primary legislation, namely, the Valuation Act 2001.