Written answers

Tuesday, 5 November 2013

Department of Public Expenditure and Reform

Valuation Office

Photo of Patrick O'DonovanPatrick O'Donovan (Limerick, Fine Gael)
Link to this: Individually | In context | Oireachtas source

364. To ask the Minister for Public Expenditure and Reform if it is normal practice for the Valuation Office to charge a fee for the de-rating of a commercial property; if there is a mechanism in place for the waiver of such a fee to be applied to those businesses no longer in a position to pay due to financial circumstances; and if he will make a statement on the matter. [46712/13]

Photo of Brendan HowlinBrendan Howlin (Wexford, Labour)
Link to this: Individually | In context | Oireachtas source

The Valuation Act, 2001 provides for the valuation of all commercial and industrial property. The Commissioner of Valuation is independent in the performance of his functions under the Act and the making of valuations for rating is his sole prerogative and I, as Minister, have no function in decisions in this regard.

Under section 28 (4) of the Act, a Revision Officer of the Commissioner may carry out a revision of valuation in relation to a particular property only if a material change of circumstances (MCC) has occurred since the property was last revised. MCC is defined in section 3 of the Act as a change of circumstances, which consist of a new building, a change in value due to structural alterations of an existing building, total or partial demolition of a building or a sub-division or amalgamation of relevant property. The definition does not allow for a revision of valuation where the change in value is due to economic factors, differential movements in property values or other external factors such as roads or other infrastructural development in the vicinity of a property.

Under the Act, a prescribed fee of €250 is payable by the person making the application for revision of valuation, which may or may not result in a property being deemed to be non-rateable. It is normal practice to collect the fee and there is no discretion to exercise a waiver for which there is no provision in the legislation. The chargeable fee, which has not been increased since 2004 is considered to be appropriate in the present, albeit difficult, economic circumstances and given that there is almost universal payment compliance, the introduction of a waiver scheme is not an option which is under consideration at this time.

Comments

No comments

Log in or join to post a public comment.