Mary Upton (Dublin South Central, Labour)
Link to this: Individually | In context

Question 101: To ask the Tánaiste and Minister for Finance his views on amending the Valuation Act 2001 in view of the issues faced by a number of voluntary clubs such as a club (details supplied) to ensure that rates are changed only on licensed premises owned by a local sporting organisation and not on community hall, sport or recreational facilities provided by a registered club; and if he will make a statement on the matter. [13469/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

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.