Kieran O'Donnell (Limerick City, Fine Gael)

I thank Senator O'Loughlin again for contributing on this matter, which I am taking on behalf of the Minister for Housing, Local Government and Heritage, Deputy James Browne. I note the points she has raised. I reiterate that Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended, and the Minister for Housing, Local Government and Heritage has no function in decisions in this regard. The Valuation Act 2001, as amended, provides that a property is rateable unless it is expressly exempted. I have detailed the exemptions in paragraphs (6) and (22) of Schedule 4 to the Act, which provides exemptions for domestic properties in early childhood care and education facilities that are operated on a not-for-profit basis. These do not provide a general exemption from rates for all early childhood care and education facilities.

All Tailte Éireann assessments and valuations are carried out in accordance with provisions of the Valuation Act 2001, as amended, in keeping with accepted valuation methodologies, best practice internationally and valuation provisions and case law arising from independent valuation tribunals and the higher courts. They reflect, among other things, the use and occupation of a particular property. Under Irish law, there is distinct separation of functions between the valuation of rateable property and the setting and collection of commercial rates. The levying and collection of rates are matters for each individual local authority. There are a number of avenues of redress for an occupier of a rateable property who is dissatisfied with a determination of valuation by Tailte Éireann made under provisions of the Valuation Act 2001, as amended.

As I said, I note the points the Senator raised, which will be brought to the attention of the Minister, Deputy Browne.