Thursday, 7 November 2013
Department of Environment, Community and Local Government
Local Authority Charges Application
156. To ask the Minister for Environment, Community and Local Government his views on whether it is fair and appropriate that not-for-profit child care facilities are subject to local authority rates; his plans to introduce legislation in the near future which would exempt not-for-profit child care centres from local authority rates liability; and if he will make a statement on the matter. [47561/13]
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 a 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.
However, it is a matter for the Commissioner of Valuation to decide whether or not a property is rateable and on what basis it is placed on the valuation list. The Valuation Office comes under the remit of my colleague, the Minister for Public Expenditure and Reform.
I recognise that these are difficult economic times for many businesses and I am continuing to keep all matters relating to rates under regular consideration in my Department.