Brendan Smith (Cavan-Monaghan, Fianna Fail)
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Question 164: To ask the Minister for the Environment; Community and Local Government the proposals, if any, he has to reduce the burden on ratepayers, particularly those with small businesses in view of the growing concern about the inequity of the system which does not take into account ability to pay, for instance, when a substantial reduction in turnover occurs; and if he will make a statement on the matter. [17848/11]

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. The Annual Rate on Valuation (ARV), which is applied to the valuation of each property, determined by the Valuation Office, 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.

A ratepayer can appeal the valuation of a property to the Commissioner of Valuation under the provisions of sections 30 – 33 of the Valuation Act 2001. This Act comes under the remit of the Minister for Finance. I recognise that these are difficult economic times for many businesses and I will continue to keep all matters relating to rates under regular consideration in my Department.