Joan Burton (Dublin West, Labour)
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Question 56: To ask the Minister for Finance if, with respect to his reply to Parliamentary Question No. 143 of 31 March 2009, he will set out the interpretation of the Valuation Act 2001 in circumstances in which a sports club has more than one premises, not all of which are licensed; if for the purpose of this Act, one or more properties belonging to the club could be exempted from rates when those properties do not operate a licensed premises; if this is not the case, if he proposes to amend the Act to that effect; and if he will make a statement on the matter. [14238/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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At the outset, I might mention that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and the making of valuations for rating purposes is his sole prerogative. The statute does not accord me, as Minister for Finance, any function in this regard.

The position is that the Valuation Act, 2001 provides for the exemption from rates of "Community Halls". To be a classified as a Community Hall, the premises need to be used for purposes which are not for profit or gain and involve participation by inhabitants of the locality generally and are used for purposes which are of a recreational or otherwise of a social nature. Many sports clubs achieve exemption from rates under this provision. However, the Valuation Act, 2001 specifically excludes premises of a club registered under the Registration of Clubs (Ireland) Act, 1904 from this provision. Therefore, the premises of such a registered club is rateable. Essentially, this means that clubs licensed to sell alcohol are rateable. It is important to point out that this exclusion, whereby 'Registered Clubs' cannot be treated as exempt under the Community Hall provision, has the effect of excluding all premises occupied by the club and not just those premises used for the sale of alcohol.

The sale of alcohol is a commercial activity and a licensed sports club is competing with other commercial licensed premises, all of which are rateable. Therefore, in equity, exemption from rates can only be achieved by the cessation of the club's registration under the 1904 Act. I have no plans to provide for special treatment of licensed clubs under the Valuation Act, which maintains the long-standing principle that all properties are valued in a fair and equitable manner.

I trust that the foregoing explains the position in relation to registered clubs, which form part of the rateable valuation base. Should a club have concerns regarding the valuation of their property or any part of thereof, including its rateability, they may, on payment of the statutory fee of €250, apply to the Commissioner of Valuation for a revision of the valuation. If dissatisfied with the outcome, they may appeal to the Commissioner of Valuation in the first instance and subsequently to the independent Valuation Tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.