Jerry Buttimer (Cork South Central, Fine Gael)
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342. To ask the Minister for Public Expenditure and Reform regarding equestrian centres which are clearly agri-based in their activities but are currently levied as commercial premises for the purposes of commercial rates/rateable valuation, his views on the reclassification of equestrian centres as agricultural premises; and if he will make a statement on the matter. [34796/14]

Brendan Howlin (Wexford, Labour)
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The Valuation Act, 2001 provides in Schedule 3, Sections 1(a) and (b) that all buildings and lands used or developed for any purpose including constructions affixed thereto are rateable.   The basic premise under the Act is that all interests (including buildings) and all developed land are rateable unless expressly exempted under Schedule 4.

None of the specific exemptions contained in Schedule 4, including those which refer to agricultural land and farm buildings, would encompass commercial equestrian centres. Equestrian centres are commercial enterprises and typically include stables for horses, a covered riding arena and ancillary buildings to support the enterprise. 

While acknowledging the very important contribution which equestrian centres make to the economy, I have no plans at present to provide for special treatment of such centres under the Valuation Act, which maintains the long-standing position that all property occupied and used for commercial enterprises are liable for rates.  Exceptions to this key principle would quickly be followed by demands for similar treatment from the providers of other useful services and products, which would be difficult in equity to resist.  The process could thus substantially reduce Local Authority revenues, which would have to be made good by imposing corresponding increases on the remaining ratepayers.