Eoghan Murphy (Dublin South East, Fine Gael)
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Question 130: To ask the Minister for the Environment, Community and Local Government the classes of property that may fall under the waiver scheme for commercial rates under the provisions of the Local Government (Rates) Act 1970; and if he has considered extending this scheme to classes or stages of business activity. [15922/11]

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 levying and collection of rates are matters for each individual local authority.

Under the provisions of the Local Government (Rates) Act 1970, a rating authority may make and carry out a scheme providing for the waiver by the authority of all or a portion of commercial rates due by ratepayers in respect of a specified class or classes of property. The making of such a scheme is subject to my consent as Minister for the Environment, Community and Local Government.