Jack Wall (Kildare South, Labour)
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737. To ask the Minister for Environment, Community and Local Government if a child care facility (details supplied) in County Kildare is exempt from rates; and if he will make a statement on the matter. [34503/13]

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. With regard to the application of rates to childcare facilities, where childcare provision is within a community facility, operating in non-profit capacity, commercial rates do not generally apply.The levying and collection of rates are matters for each individual local authority. The annual rate on valuation (ARV), which is applied to the valuation of each property, determined by the Valuation Office, to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function.

Paudie Coffey (Waterford, Fine Gael)
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738. To ask the Minister for Environment, Community and Local Government if he is considering introducing similar legislation to that of the Local Government (Dublin) Act 1930, and in particular section 71(1) that may act as an incentive for landlords to seek out new tenants at a faster pace; and if he will make a statement on the matter. [35349/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government Act 1946 provides that , where a property in a county council or urban area is unoccupied on the date of the making of the rate, the owner becomes liable for payment of rates. However, the owner is entitled to a 100% refund if the property is vacant for specified purposes. These are where the premises are unoccupied for the purpose of the execution of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment.A small number of urban local authorities have historically had separate legal provision enabling a refund of 50% of rates on vacant properties. While the same criteria for refunds apply, 50% of the rates paid is refundable to the owner of vacant premises in these cities. These legislative provisions are

- section 71 of the Local Government (Dublin) Act 1930;

- section 29 of the Limerick City Management Act 1934; and

- section 20 of the Cork City Management (Amendment) Act 1941.

The majority of local authorities are, however, subject to the provisions of the 1946 Act. Any proposal to alter the existing rebate system would require legislative amendment on a nationwide basis.

I recognise that these are difficult economic times for many businesses , including landlords, and I am continuing to keep all matters relating to rates under regular review.