Leo Varadkar (Dublin West, Fine Gael)
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Question 781: To ask the Minister for the Environment, Heritage and Local Government the reason self-catering holiday apartments and university halls rented to tourists in the summer are exempt from rates; and if he will make a statement on the matter. [14948/10]

John Gormley (Dublin South East, Green Party)
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Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. Under the provisions of the Act, self-catering accommodation is generally not rateable. The Valuation Act 2001 is a matter for the Minister for Finance.