Leo Varadkar (Dublin West, Fine Gael)
Link to this: Individually | In context

Question 437: To ask the Minister for the Environment, Heritage and Local Government if there is a legislative impediment for a county council to exempt start-up businesses from rates for a period of time, for example two or three years; and if he will make a statement on the matter. [42899/09]

John Gormley (Dublin South East, Green Party)
Link to this: Individually | In context

Under the provisions of the Valuation Act 2001, local authorities are obliged by law to levy rates on any commercial or industrial property the details of which are entered on the valuation lists prepared by the independent Commissioner of Valuation. This includes newly-established businesses.

Under the provisions of the Local Authority (Rates) Act 1970, it is open to a local authority to make and carry out a waiver scheme in respect of rates payable to it by ratepayers generally or any class of ratepayers. Any such scheme requires the consent of the Minister for the Environment, Heritage and Local Government. However, any reduction in or waiver of rates in respect of some ratepayers is likely to result in a local authority being forced to increase the rates burden on other ratepayers in order to make up the shortfall.