Mick Wallace (Wexford, Independent)
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106. To ask the Minister for Justice and Equality if a company's properties (details supplied) will be charged commercial business rates. [41458/16]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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It is assumed from the details supplied that the Deputy's question relates to the liability for commercial rates of properties made available for short term lettings in general, including through the particular online service referred to by the Deputy.

The Commissioner of Valuation is independent in the exercise of his functions and I am advised by him that, as a general principle, it is the nature of the property (whether domestic premises, apartment, hotel, apart-hotel, etc.) that determines its rateability rather than the medium or manner through which it is let, e.g. it is immaterial whether a property is rented by way of a short-term letting through a facilitation company such as that referred to by the Deputy or rented annually or through a longer-term letting arrangement. The Valuation Act 2001, as amended, provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 to the Act. However, such exemptions specifically include any "domestic premises" except for apartments which may be rateable in certain limited circumstances specified in the Act.

Arising from Schedule 4 to the Act, domestic premises which provide Bed and Breakfast type accommodation and/or lodgings are not rateable. Similarly, apartments that are used as domestic premises are not rateable. However, apartments which are used for the purposes of the trade of hotel-keeping (referred to as "apart-hotels" in the Act) are rateable.

Under Section 27 of the Valuation Act 2001, as amended, an occupier of a property, a rating authority, an interest holder in a property or the occupier of any other property in that rating authority area may apply in writing to the Commissioner of Valuation for a revision of valuation. Similarly, those parties can also apply to have a property entered on a valuation list. Any party dissatisfied with the outcome of such an application may appeal to the independent Valuation Tribunal. There is also a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.

Once a property has been valued and entered on a valuation list, the calculation, collection and payment of rates is entirely a matter for the rating authority concerned.