Michael McGrath (Cork South Central, Fianna Fail)
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229. To ask the Minister for Public Expenditure and Reform if a not-for-profit sporting club may apply for a revision of a rateable valuation in respect of a premises they are now using and which was previously used by a business; the way such an application may be made; the timeframe for deciding on such an application; and if he will make a statement on the matter. [3689/15]

Brendan Howlin (Wexford, Labour)
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Under section 28 (4) of the Valuation Act 2001, a Revision Officer, appointed by 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, a sub-division or amalgamation of relevant property or the happening of an event whereby any relevant property begins, or ceases, to be treated as property falling within Schedule 4 of the Act i.e. exempt from rates.  Should the foregoing MCC criteria be satisfied, the appointed Revision Officer will consider the application and determine and issue a valuation for the subject property within a period of six months from the date of his appointment. 

The procedure for making an application for a determination of valuation is that an occupier of a property, a rating authority, a person as respects a property to which he/she is an interest holder or an occupier of a property that appears on a valuation list may apply in writing to the Commissioner of Valuation for a revision of an existing valuation or for a new valuation to be determined in respect of a new building. The statutory fee prescribed for the service is €250 which should accompany the application to the Valuation Office.