Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 390: To ask the Minister for the Environment, Community and Local Government the provisions by which local authorities can levy commercial rates on a business for a week or a month as opposed to an annual rates bill, and can this be used to facilitate pop up shops and other temporary businesses that open up for various occasions such as Christmas, Easter, festivals and other such events; and if he will make a statement on the matter. [9189/11]

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.

Under current legislation the person liable for payment of rates is the person in occupation of a rateable property at the date of the making of the rate. The owner rather than the occupier may be liable for commercial rates if the property in question is unoccupied on the date of the making of the rate. Should a person's occupancy commence after the date of the making of the rate then that person is not primarily liable for rates for that year.

My Department continues to keep all matters relating to commercial rates under regular review.