Charlie O'Connor (Dublin South West, Fianna Fail)
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Question 106: To ask the Minister for Finance his proposals to introduce legislation to prevent local authorities from charging rates to non-profit making charitable organisations; and if he will make a statement on the matter. [4814/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The application of rates is a matter for each individual local authority in accordance with the statutory framework. However, the Valuation Act 2001 already contains provisions which, subject to certain conditions, address the issue raised by the Deputy. The relevant provisions may be found at section 16 of Schedule 4 to the Act.

If a charitable organisation, as defined in the Act, occupies any land, building or part of a building and uses such property exclusively for charitable purposes and otherwise than for private profit, then that property is deemed to be non-rateable.