Áine Collins (Cork North West, Fine Gael)
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73. To ask the Minister for Public Expenditure and Reform if he will request the Valuation Office to re-assess the rateable valuation on the Green Glens equestrian arena in Millstreet, County Cork, given that this is a horse breeding facility which is an exempt development and only hosts equine events three to four times in the year. [45573/15]

Brendan Howlin (Wexford, Labour)
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I, as Minister for Public Expenditure and Reform am not empowered by any provision in the Valuation Acts 2001 to 2015 to request the Commissioner of Valuation to re-assess the valuation of any property for rating purposes. The Commissioner is independent in the exercise of his duties under the Valuation Acts and the making of valuations for rating purposes is his sole prerogative as provided by those Acts.

However, I am advised that any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can, on payment of the prescribed fee of €250, apply to the Commissioner who in accordance with the provisions of section 28 of the Valuation Act 2001 will appoint a Revision Manager to investigate the rateability or the valuation of a particular property. If dissatisfied with the outcome of the investigation, the applicant has a right of appeal to the Valuation Tribunal, an independent body set up for that purpose. There is also a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.

The basic premise under the Act is that all buildings and lands used or developed for any purpose including constructions affixed thereto are rateable unless expressly exempted under Schedule 4. Agricultural land and farm buildings are expressly exempted under Schedule 4. For the purposes of the Acts, farm buildings are buildings, part of buildings, or other structures, occupied together with agricultural land and used solely in connection with the carrying on of agricultural activities on that land.

Generally speaking equestrian arenas are commercial enterprises and typically include such facilities as stables for horses, a covered riding arena and ancillary buildings to support the enterprise and, as such, do not come under the specific exemptions contained in Schedule 4.