Jim Daly (Cork South West, Fine Gael)
Link to this: Individually | In context

Question 347: To ask the Minister for the Environment, Community and Local Government if his attention has been drawn to the difficulty that businesses are experiencing in reletting premises that have rates arrears attached from previous tenants which automatically transfer; if the county manager has any discretion in such cases when the arrears are clearly preventing a new tenant from leasing a premises which ultimately leads to an increasing number of vacant units and decreasing revenue streams for the local authorities; and if he will make a statement on the matter. [25977/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

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 legislation the person liable for payment of rates is the person in occupation of a rateable property on the date of the making of the rate by the relevant local authority. 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. However, as a subsequent occupier, that person can be held liable for up to two years arrears of rates if they cannot be recovered from the person with whom the primary liability lies.

I recognise that these are difficult economic times for many businesses and my Department continues to keep all matters relating to commercial rates under regular review.