Paudie Coffey (Waterford, Fine Gael)
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To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 144 of 12 December 2012, which specific section in the Valuation Act 2001 he refers to in his answer; and if he will make a statement on the matter. [9877/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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As previously indicated, 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 Commission of Valuation under the Valuation Act 2001.

The legislation governing the application of rates is not limited to that Act, however, and provisions in relation to rating law range across a number of statutes. The provision that rates may be payable by a subsequent occupier if they cannot be recovered from the person with whom primary liability lies is at section 71 of the Poor Relief (Ireland) Act 1838.