Willie Penrose (Longford-Westmeath, Labour)
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Question 456: To ask the Minister for the Environment, Heritage and Local Government his competency and power to sanction an application for rates, remissions or rebates proposed for start-up businesses by local authorities pursuant to section 2 of 1970 Local Government (Rates) Act; if local authority members can devise a system to alleviate the rates payable by start-up companies on a progressive basis; and if he will make a statement on the matter. [46818/08]

John Gormley (Dublin South East, Green Party)
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My sanction is required under the Local Government (Rates) (Waiver) Regulations 1970 to the making or amending of a rates waiver scheme by a rating authority. The making of a rates waiver scheme is a reserved function and the scheme may relate to ratepayers generally or classes of ratepayers in respect of properties of a class or classes specified in the scheme under section 2 of the Local Government (Rates) Act 1970.