Leo Varadkar (Dublin West, Fine Gael)
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Question 113: To ask the Minister for Finance the reason self-catering apartments rented to tourists and university and college accommodation rented to tourists between college terms are not subject to local authority rates in the same way as hotels and bed and breakfasts; his plans to review and amend the Valuation Act on this matter; and if he will make a statement on the matter. [18733/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I should point out that bed and breakfasts are exempt from rates under the Valuation Act 2001. Self-catering apartments and university and college accommodation are deemed to be domestic premises under the Valuation Act 2001 and therefore not rateable.

The Act does provide for the rating of apart-hotels i.e. apartments used for the purposes of the trade of hotel-keeping. These units of accommodation are in the main apartments adjoining or adjacent to an hotel and are available for rent to customers in the same way as hotel bedrooms.

As the Deputy is no doubt aware, the Commission on Taxation has submitted proposals with regard to extending the rates base. All taxes, potential taxation measures and expenditure measures are constantly reviewed in the context of the annual Budget and Finance Bill process, and the Commission's recommendations will be further examined in that context.