Jack Wall (Kildare South, Labour)
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198. To ask the Minister for Public Expenditure and Reform his views on correspondence regarding a sports club (details supplied) in County Kildare; and if a mechanism is available to the club to ensure that it is paying the correct rates, given that it believes that a function held in the club is not a rateable event if it does not involve the use of the bar facilities and is to raise funds to provide for the annual budget and the cost of running the club, including the provision of training equipment, transport coaching, footballs and jerseys. [46039/15]

Brendan Howlin (Wexford, Labour)
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The Commissioner of Valuation is responsible under the Valuation Acts 2001 to 2015 for the valuation of commercial property for the purposes of the calculation, by local authorities, of commercial rates. The legislation gives me as Minister no role in the valuation of property.

Previously, under the Valuation Act 2001, a Community Sports Club that held a licence under the Registration of Clubs (Ireland) Act 1904 had all of its premises taken into account when valued for rates purposes. However, the legislation in this area was changed by certain provisions in the Valuation (Amendment) Act 2015, which now provides a partial exemption from commercial rates for Community Sports Clubs that are licensed under the Registration of Clubs (Ireland) Act, 1904.

Under the new partial exemption, Community Sports Clubs registered under the Registration of Clubs (Ireland) Act 1904 will not be liable for commercial rates on buildings, or parts of buildings, used:

- exclusively for community sport and not for the generation of income, or

- to generate income from participants in community sport, or

- by community organisations that use the building or part of the building for community purposes.

However, buildings or parts of buildings, used for or in conjunction with the sale or consumption of alcohol or food, retail use or hire for profit (other than those outlined in the previous paragraph) continue to be liable for rates.

I am informed by the Commissioner of Valuation that following the commencement of the Valuation Amendment Act 2015, his office initiated the process of updating the valuation lists for community sports clubs that will benefit from the amendment to Schedule 4. This process has involved seeking information from Community Sports Clubs and appointing a revision manager to investigate each case and make the necessary changes to the valuation lists.

In accordance with the provisions of the Acts and having investigated each case, Proposed Valuation Certificates were issued to the applicant Community Sports Clubs informing them of the proposed valuation and advising them that if they were dissatisfied with the proposed valuation or with any other particular stated in the Proposed Valuation Certificate, they had a right to make representations to the Valuation Office within 40 days.

I am informed that statutory representations were received on 23November 2015 in relation to the property the Deputy refers to. These representations are currently being considered and a final certificate of valuation will issue shortly. If still dissatisfied with the valuation or with any other detail therein at that point, the club has the right to make an appeal to the Valuation Tribunal, an independent body established for that purpose.

The calculation and collection of commercial rates is a matter for local authorities.