Dominic Hannigan (Meath East, Labour)
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Question 166: To ask the Minister for the Environment; Community and Local Government his plans to enable businesses to challenge their local authority rate setting processes; and if he will make a statement on the matter. [17940/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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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.

A ratepayer may also appeal against the rate made by the local authority. The appeal is to the Circuit Court and must be made within four months of the publication of the notice by the local authority that the rate has been made. The grounds of appeal under the Poor Relief (Ireland) Act 1838 are:-

(1) the ratepayer is aggrieved by the rate;

(2) the ratepayer has material objection to any person or persons being included in or excluded from the rate;

(3) the ratepayer has material objection to the sum charged on any person.

The rate is properly due and payable pending the outcome of any appeal.