Pat Deering (Carlow-Kilkenny, Fine Gael)
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186. To ask the Minister for Justice and Equality if educational facilities such as speech and drama schools and music schools are exempt from commercial rates. [8391/16]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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The Valuation Act 2001 provides in Schedule 3, Sections 1(a) and (b) that all buildings and lands used and developed for any purpose including constructions affixed thereto are rateable. The basic premise under the Act is that all interests (including buildings) and all developed lands are rateable unless expressly exempted under Schedule 4.

The educational exemption in paragraph 10 of Schedule 4 is stated as follows:

"Any land, building or part of a building occupied by a school, college, university and institute of technology or other educational institution and used exclusively by it for the provision of the educational services referred to subsequently in this paragraph and otherwise than for private profit, being a school, college, university institute of technology or other educational institution as respects which the following conditions are complied with -

(a) (i) it is not established and the affairs of it are not conducted for the purposes of making a private profit, or

(ii) the expenses incurred by it in providing the educational services concerned are defrayed wholly or mainly out of moneys provided by the Exchequer, and

(b) in either case, it makes the educational services concerned available to the general public (whether with or without a charge being made therefor)."

Where a facility such as those referred to by the Deputy meets the criteria described in paragraph 10, it would be exempt from rates. However, the grant of exemption in individual cases will depend on the particular circumstances of the property and without knowing the detail it is not possible to give the Deputy a more precise answer.

The rateable valuation of all property is based on net annual value (NAV) i.e. the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the Valuation Tribunal, an independent body set up for such purposes. There is also a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.