Pádraig Mac Lochlainn (Donegal North East, Sinn Fein)
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Question 133: To ask the Minister for Finance if he will instruct the Valuation Office and local authorities not to apply commercial rates to sporting organisations that are not for profit such as GAA clubs and golf clubs; and if necessary, if he will introduce legislation to prevent this from happening. [18225/11]

Michael Noonan (Limerick City, Fine Gael)
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The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act 2001 and the making of valuations for rating purposes is his sole prerogative. The statute does not accord me, as Minister for Finance, any function in this regard. The Valuation Act 2001 provides for the exemption from rates of land that is developed for sport such as playing pitches, land on golf courses, tennis courts, etc. The Act also provides that community halls such as sports clubhouses which are not licensed to sell alcohol and whose facilities are not used primarily for profit or gain are not rateable. However, the Act provides that where a club is licensed to sell alcohol and is registered under the Registration of Clubs (Ireland) Act 1904, it is no longer deemed to be a community hall and therefore the premises occupied by that club are rateable.

The sale of alcohol is a commercial activity and licensed club premises are competing with other licensed premises. The effect of removing any category of rateable property from the valuation base would be to increase the rates burden on other ratepayers.

I have no plans to provide for special treatment of licensed clubs under the Valuation Act 2001, which maintains the long-standing principle that all properties are valued in a fair and equitable manner.