Ruth Coppinger (Dublin West, Socialist Party)
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74. To ask the Minister for Public Expenditure and Reform if commercial rates are to be paid to local authorities by religious and community organisations that use units in business campuses. [35482/15]

Brendan Howlin (Wexford, Labour)
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The Valuation Act, 2001 as amended by the Valuation (Amendment) Act 2015, 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 Acts and the making of valuations is his sole prerogative and I, as Minister, have no role in decisions in this regard.

The current position under the Valuation Acts regarding claims for exemption on charitable, community, cultural or religious grounds is that in order for a property occupied by an organisation to be exempt from rates under the terms of Schedule 4, it must satisfy certain criteria prescribed and articulated in a number of specific provisions in the Schedule. For example the building has to be used exclusively for the purpose of religious worship (paragraph 7) or exclusively as a community hall (paragraph 15), community hall being further defined in the Acts.

With regard to the particular property to which the Deputy refers, these premises were the subject of a revision of valuation in 2012 when the occupier applied to the Valuation Office for exemption on the grounds that it was a non-profit organisation and that the premises was a Community and Cultural Centre.  The applicant did not at that time satisfy the criteria to qualify for exemption and did not appeal the Commissioner's decision to that effect. The time for appealing the decision on the 2012 revision has passed but the occupier can make a new revision application seeking exemption setting out the applicable grounds for exemption in Schedule 4 if he considers that the use of the premises meets the relevant conditions.      

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 as amended, 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.