Finian McGrath (Dublin North Central, Independent)
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390. To ask the Minister for Environment, Community and Local Government his view on correspondence (details supplied) regarding commercial rates; and if he will make a statement on the matter. [12207/14]

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. Schedules 3 and 4 of that Act set out properties that can, and cannot, be considered for rating purposes.  The Commissioner for Valuation has sole responsibility for all valuation matters, including determination under the Act of relevant property for the purposes of rates. There is no specific exemption from commercial rates in rating law for property occupied for the purpose of creating music.