Éamon Ó Cuív (Galway West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

103. To ask the Minister for Justice and Equality her plans to extend commercial rates to all bed and breakfasts and guest houses, including a company (details supplied); and if she will make a statement on the matter. [16472/17]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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. I have no plans at this time to make any changes to Schedule 4 to extend commercial rates to bed and breakfast establishments or to short-term lettings facilitated by the company referred to by the Deputy.

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.