Barry Cowen (Laois-Offaly, Fianna Fail)
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662. To ask the Minister for Environment, Community and Local Government if he will introduce commercial rate relief for vacant properties, where such charges fall due; the number of vacant properties where commercial rates were due, were paid and the amount outstanding [46333/15]

Alan Kelly (Tipperary North, Labour)
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Local authorities are under a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001.

The Local Government Act 1946 provides that where a property is unoccupied on the date of the making of the rate, the owner becomes liable for rates. However, the owner is entitled to a refund if the property is vacant for specified purposes i.e. if the premises are unoccupied for the purpose of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment. The collection of rates and the determination of eligibility for a refund in this context are matters for each individual local authority.

The Local Government Act 1946 provided that the owner was entitled to a 100% refund in most local authority areas. Separate legislation governs refunds in the cities of Dublin, Limerick and Cork, where the same criteria for refunds apply but only 50% of the rates paid was refundable.

With effect from 1 June 2014, when the relevant provision commenced, the Local Government Reform Act 2014 gives discretion to the elected members of individual local authorities to vary the level of rates refunds that apply in individual local electoral areas within the authority’s administrative area. This discretion allows elected members to respond to the differing characteristics of local commercial property markets. The Local Government (Financial and Audit Procedures) Regulations 2014 provide that the decision to alter the rate of refund should be taken at the annual budget meeting and that the rate of refund decided in respect of the relevant local electoral area shall apply to eligible persons for the year to which the budget relates. The absence of a decision to vary the refund means that the existing legislative provisions regarding the rate of refunds apply (either 100% or 50% as set out above).

Rates income data are published by local authorities in their Annual Financial Statements. 2013 is the latest year for which audited local authority Annual Financial Statement data are available.

The information requested in respect of the number of vacant properties where commercial rates were due in 2014, the amount of such properties where rates were paid and the amount outstanding, is not available in my Department.