Niall Collins (Limerick County, Fianna Fail)
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212. To ask the Minister for Housing, Planning, Community and Local Government the proposals, if any, he will bring to Cabinet regarding local authority powers for the collection of commercial rates; his views on whether changes will avoid putting disproportionate administrative burden and excessive compliance costs on small businesses; and his further views on the revaluation of commercial rates before bringing forward proposals in this area. [40825/16]

Simon Coveney (Cork South Central, Fine Gael)
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Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation pursuant to the Valuation Acts 2001 to 2015. The levying and collection of rates are matters for each individual local authority. Commercial rates form an important element of the funding of all local authorities. However, the legislative basis for the levying of rates is spread over a number of enactments, some dating back to the 19th century. I have asked my Department to develop proposals for the preparation of a consolidated Rates Bill to modernise and consolidate the legislation in this area. This would include addressing the enforcement powers available to local authorities to address non-compliance with the payment of rates, which would not increase the compliance costs to business currently paying rates. I hope to bring proposals in this area to Government shortly.

The Commissioner for Valuation has sole responsibility for all valuation matters except appeals of valuation procedures set out under the Valuation Act 2001, as amended, which comes under the remit of an independent Valuation Tribunal. The Valuation Acts 2001 to 2015 come under the aegis of my colleague, the Minister for Justice and Equality.

Under Part 5 of the Valuation Act 2001, as amended, the Commissioner of Valuation is conducting a revaluation of all commercial and industrial properties throughout the State. To date, revaluations have been completed in South Dublin County Council, Fingal County Council, Dún Laoghaire-Rathdown County Council, Dublin City Council, Waterford City and County Council and Limerick City and County Council. I understand that revaluations in Kildare, Leitrim, Longford, Offaly, Roscommon, Sligo and Westmeath County Councils are due to be completed in 2017.