Written answers
Tuesday, 2 November 2004
Department of Finance
State Property
9:00 pm
Arthur Morgan (Louth, Sinn Fein)
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Question 276: To ask the Minister for Finance his views on the removal of the exemption for State occupied buildings from rates under section 15(3) of the Valuation Act 2001; if he will bring forward legislation to remove this exemption; and if he will make a statement on the matter. [27298/04]
Brian Cowen (Laois-Offaly, Fianna Fail)
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State occupied buildings have been exempt from rates since before the foundation Valuation Act 1852. Section 63 of the Poor Relief (Ireland) Act 1838 exempted all buildings of a public nature which included all State occupied property. The exemption on public grounds generally was removed by the Valuation Act 2001 but the exemption for State occupied property was specifically continued and provided for under section 15(3). I have no plans at present to amend the existing legislation.
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