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

Once again, I thank Senator Keogan for her contribution on this matter. I note the concerns she has raised. More particularly, I refer to the point she raised concerning vouched and unvouched expenses. I have no doubt she will take it up with my party colleague the Minister of State with responsibility for local government, Deputy Cummins. I will also bring it to his attention.

To reiterate, Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended, and neither I nor the Minister for Housing, Local Government and Heritage has any function regarding decisions in this regard. The Valuation Act 2001, as amended, provides that a property is rateable unless it is expressly exempted. Schedule 4 to the Act of 2001 lists the categories of property 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. There are no plans at this time to amend the Valuation Act 2001 to change which properties are exempt from commercial rates. This would require primary legislation and a full review to encompass all potentially impacted properties, including the properties discussed in today's debate.