Denis Naughten (Roscommon-South Leitrim, Independent)
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261. To ask the Minister for Public Expenditure and Reform if a mezzanine floor which is freestanding and not structurally attached to the building is excluded from a valuation assessment under the Valuation Acts; and if he will make a statement on the matter. [30222/15]

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 lands used or developed for any purpose (irrespective of whether such lands are surfaced) and any constructions affixed thereto which pertain to that use or development are rateable unless expressly exempted under Schedule 4 of the Act.

The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and the making of valuations for rating is his sole prerogative. The statute does not accord me any function in this regard. Mezzanines which are considered by the Valuation Office to be an integral part of the structure of the building are rateable. Less permanent structures which are not an integral part of the building are not rateable. The ratability of other structures affixed to a property to increase the storage capacity of that property must be considered on a case by case basis having regard to the provisions of Schedule 3 of the Valuation Acts 2001 - 2015.