Tuesday, 19 April 2011
Department of Finance
Local Authority Charges
The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act 2001 and I, as Minister for Finance, have no function in decisions in this regard. However, I am informed by the Valuation Office that they received an application to have a pre-school facility exempted from rates on the grounds that it is exclusively used under the Early Childhood Care and Education (ECCE) scheme to provide sessional places for 38 weeks of the year. The Commissioner has appointed a revision officer to examine the application in order to determine if it meets the qualification criteria for exemption.
The Revision Officer is considering the case and a decision is imminent. A notice of the decision will issue to the applicant, who, if dissatisfied with the decision, will have the right to make representations in respect of the proposed revision and will have 28 days to do so, from the date of issue of the certificate.