Ciarán Lynch (Cork South Central, Labour)
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Question 142: To ask the Tánaiste and Minister for Finance the liability for rates that applies to sporting clubs which are operated on a purely recreational and social basis and where any bar or other profits are used exclusively for the improvement of facilities; if it his intention to make legislative changes in this area; and if he will make a statement on the matter. [13232/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In regard to the Valuation Act, 2001, I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Act and that I, as Minister for Finance, have no function in decisions in this regard.

The Valuation Act, 2001 provides that "community halls" including clubhouses which are not licensed to sell alcohol and whose facilities are not used primarily for profit or gain, are not rateable.

However, the Act provides that where a club is licensed to sell alcohol under the Registration of Clubs Act 1904, the premises occupied by that club are registered and rateable in their entirety which includes all the buildings in the club, notwithstanding their various uses at different times.

The sale of alcohol is a commercial activity and these premises are competing with other commercial premises. The effect of removing any category of rateable property from the valuation base would be to increase the rates burden on other ratepayers.

Where a community hall or a sports club ceases to be licensed for the sale of alcohol it will no longer be rateable.

I have no plans at present to amend the valuation legislation as it applies to voluntary and community sports clubs.

Eamon Scanlon (Sligo-North Leitrim, Fianna Fail)
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Question 143: To ask the Tánaiste and Minister for Finance if tax rebates are due to persons (details supplied) in County Cork; and if he will make a statement on the matter. [13235/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that no claims for a refund of tax by the persons in question have been received.

Claims for a refund of tax may be made to the Revenue Commissioners by writing to PAYE Mail Centre, P O Box 63, Ennis, Co Clare or by telephoning the PAYE enquiry line at 1890 22 24 25. Alternatively the persons concerned can register for PAYE online and request reviews through the Revenue Online Service at www.revenue.ie.