John Deasy (Waterford, Fine Gael)
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Question 50: To ask the Minister for Finance if lands developed for horticulture and used solely in connection with carrying on horticultural activities is rateable under the Valuation Act 2001; and if he will make a statement on the matter. [4337/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and that I, as Minister for Finance, have no function in decisions in this regard.

The Valuation Act 2001 provides, in Schedule 4, for the exemption from rates of land developed for horticulture. This is defined in the Act as meaning land used for market gardening, nurseries, allotments or orchards, other than land or buildings, used for the sale or processing of horticultural produce.