Niall Collins (Limerick, Fianna Fail)
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291. To ask the Minister for Public Expenditure and Reform if a charity (details supplied) in County Limerick is exempted from the payment of commercial rates; and if he will make a statement on the matter. [24695/15]

Brendan Howlin (Wexford, Labour)
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The Valuation Act, 2001 provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Act. The Commissioner of Valuation is independent in the performance of his functions under the Act and the making of valuations is his sole prerogative and I, as Minister, have no role in decisions in this regard.

The position under the Valuation Acts regarding claims for exemption on charitable grounds is that in order for a property occupied by an organisation to be exempt from rates under the terms of Schedule 4 - paragraph 16 of the Act, that organisation must be a charitable organisation that uses the land, buildings or part thereof exclusively for charitable purposes and otherwise than for private profit.

However, where a property which is occupied by a registered charity is used for retail purposes, it is considered that that such a property is not being used exclusively for charitable purposes. Therefore, a charitable organisation in occupation of and using a property for retail purposes is rateable under the Valuation Acts. 

I have been informed by the Valuation Office that in relation to this specific case there is no extant application to the Valuation Office for an exemption from commercial rates.

In general, if an occupier of property is dissatisfied with a decision not to exempt a property under Schedule 4 of the Valuation Act 2001, there are extensive appeal avenues provided for in the Valuation Acts. Firstly, before a determination is made, there is a right to make representations in relation to a proposed valuation to the Revision Manager in the Valuation Office. Following consideration of the representations and determination of the valuation, there is a right of appeal to the Valuation Tribunal, an independent body set up for such purposes and finally there is a right of appeal to the Higher Courts on a point of law.