Michael McCarthy (Cork South West, Labour)
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246. To ask the Minister for Public Expenditure and Reform if local social welfare offices are exempt from the payment of rates; and if he will make a statement on the matter. [29852/15]

Brendan Howlin (Wexford, Labour)
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The Valuation Acts 2001-2015 provide in Schedule 4, paragraph 12A that property, being a building or part of a building, land or a waterway or a harbour directly occupied by any Department or Office of State is property that is not rateable.

The Commissioner of Valuation, who is independent in the exercise of his duties under the Acts, has accordingly deemed that Social Welfare offices, occupied directly by the Department of Social Protection, are exempt from rates.