Finian McGrath (Dublin North Central, Independent)
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Question 183: To ask the Minister for the Environment, Heritage and Local Government the position regarding rates arrears in respect of a person (details supplied). [5271/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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. The determination of the annual rate on valuation (ARV), which is applied to a property valuation to calculate rates, is a decision taken locally by the elected members of a local authority in their annual budget. Under rating law, the person in occupation of the property on the date of the making of the rate is liable for the rate for that year in entirety, regardless of when the property is vacated.

The levying and collection of rates are matters for each individual local authority and any query in relation to the billing in respect of a specific property is a matter for the local authority in question.

I am acutely aware of the pressures on small and medium sized businesses at the present time. My Department, this year and in recent years, has requested local authorities to exercise restraint in setting commercial rates to support competitiveness in the economy and protect the interests of communities. Local authorities have responded positively to these requests. Annual rates on valuation declined by a national average of 0.62% in 2010 and a similar reduction in 2011 is evident from the local authority budgets received in my Department to date. I will continue to keep the approach to rates by local authorities under regular review.