Brendan Smith (Cavan-Monaghan, Fianna Fail)
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To ask the Minister for Public Expenditure and Reform if, in relation to a commercial crèche at a location (details supplied) the Valuation Office is considering the revaluation of this unit; the way the unit is currently valued – is it as, a crèche, an office, or a retail unit; if it needs a total revaluation to put matters right or is it just a matter of confirming its current usage; if the bill currently being sent to the crèche owner is a total bill for the entire building or just the space being occupied by the crèche; if the building is re-valued, can the decision be retrospective and can rates be reduced for the past few years accordingly; and if he will make a statement on the matter. [38725/12]

Brendan Howlin (Wexford, Labour)
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The Commissioner of Valuation is independent in the performance of his functions 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 Public Expenditure and Reform any function in this regard.

I am informed by the Valuation Office that the subject property referred to is a ground floor unit in use as a crèche. It formed part of a mixed use infill development when fist valued for rating purposes in 2010. The commercial elements in the development, including the crèche, were valued, in accordance with the provisions of the Valuation Act 2001, by reference to the values of comparable properties appearing on the Dublin City Council valuation list and entered separately on that valuation list. The revaluation programme which began in November 2005 in the greater Dublin area is ongoing, the current emphasis being in the Dublin City Council area which commenced in May, 2011 involving the valuation of approximately 25,000 properties and which is expected to be completed in 2013.

The property will be revalued as part of the Dublin City Council revaluation and a proposed valuation certificate will issue later this year. The occupier will then be afforded an opportunity to make representations on the proposed valuation and will also have the right to appeal the valuation subsequently. The new valuation will have effect for rating purposes from 1 January 2014 without retrospection.