Clare Daly (Dublin North, Socialist Party)
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287. To ask the Minister for Public Expenditure and Reform if he will provide an exemption from commercial rates to not-for-profit recording and rehearsing facilities for musicians in order to assist the development of this part of our culture. [2704/14]

Brendan Howlin (Wexford, Labour)
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The work of the Valuation Office is underpinned by the Valuation Act, 2001 which 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 is his sole prerogative. The statute does not accord me as Minister for Public Expenditure and Reform any function in this regard.

The Valuation Act, 2001 provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable unless expressly exempted under Schedule 4 of the Act. Such exempt buildings would ordinarily include domestic dwellings, farm buildings, those used for public worship, education and health-care provided on a not-for-profit basis, buildings occupied and used for charitable purposes and buildings occupied by certain societies established for the advancement of science, literature and the fine arts which are used exclusively for that purpose and otherwise than for private profit.  The statute maintains the long-standing position that all other buildings occupied for whatever enterprise, including those used as recording and rehearsing facilities, are liable for rates unless used for an activity which has specific exemption under Schedule 4 of the Act. 

My Department has no plans to provide for special treatment of recording and rehearsing facilities, under the Valuation Act as to do so would breach the legislation and, I believe, would give rise to demands for similar treatment from other sectors of the community involved in the provision of useful services, which in equity would be difficult to resist. The process could thus substantially reduce local authority revenues, which if it were not to entail an increase in Exchequer funding of local authorities, would have to be made good by imposing a corresponding increase on the remaining ratepayers.