Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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To ask the Minister for Environment, Community and Local Government if he will consider a rebate to small businesses who go out of business but are still liable for rates for the full year if they are in business the day the rate was struck. [57092/12]

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.

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.

Commercial rates income makes a significant contribution to the current funding requirements of local authorities. Rates provide the means by which local authorities can support the services essential to communities, and therefore business, across the full range of local activities including roads, water and waste services, fire and emergency, libraries and a range of community, amenity and social activities.

I recognise that these are difficult economic times for many businesses and I am continuing to keep all matters relating to commercial rates under regular review.  However, I have no immediate plans to amend the legislation governing commercial rates.