Joan Burton (Dublin West, Labour)
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Question 143: To ask the Minister for Finance the facilities and properties constituting a community hall under the Valuation Act 2001; if this covers GAA and other sports clubs and their playing areas; if these do not come under the Act, if he proposes to amend them to that effect; and if he will make a statement on the matter. [12842/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The Valuation Act, 2001 defines a "community hall" as a hall or a similar building, which is used exclusively as a community hall and which—

(a) is not used primarily for profit or gain, and

(b) is occupied by a person who ordinarily uses it or permits it to be used, for purposes which involve the participation by inhabitants of the locality generally, and are recreational or otherwise of a social nature.

The exception is the premises of a club registered under the Registration of Clubs (Ireland) Act, 1904 which is a premises with a club license to sell alcohol. In practical terms, this means that GAA and other sports clubs that are not licensed to sell alcohol are regarded as community halls and are therefore exempt from rates. The Act also provides for the exemption from rates of the land of sports clubs that is developed for sport such as playing pitches, land on golf courses, tennis courts, etc.

On the other hand, all sports clubs that are registered under the Registration of Clubs Act, 1904 and licensed to sell alcohol are not community halls and the premises occupied by such clubs are therefore liable for rates. I have no plans to provide for exemption from rates of such licensed clubs as 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 reduce local authority revenues and could also increase the rates burden on other taxpayers.