Niall Collins (Limerick, Fianna Fail)
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Question 386: To ask the Minister for the Environment, Community and Local Government if he will consider an issue regarding rates in view of the lack of services in certain locations (details supplied). [9130/11]

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. Rates are a local property tax levied on the occupiers and, in some cases, the owners of fixed commercial properties. Liability for rates arises by reason of occupation rather than provision of particular services.

The levying and collection of rates are matters for each individual local authority. The Annual Rate on Valuation (ARV), which is applied to the valuation of each property to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function of a local authority.

The Valuation Office is responsible for calculating the rateable valuation of commercial properties and the size and location of the properties would be a factor in arriving at the rateable valuation.