Paul Kehoe (Wexford, Fine Gael)
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150. To ask the Minister for Housing, Planning, Community and Local Government if there has been a change in policy for charitable organisations (details supplied); and if he will make a statement on the matter. [17282/17]

Simon Coveney (Cork South Central, Fine Gael)
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The Commissioner for Valuation has sole responsibility for all valuation matters except appeals of valuation procedures set out under the Valuation Acts 2001 to 2015 which come under the remit of an independent Valuation Tribunal. The Valuation Acts come under the aegis of my colleague, the Tánaiste and Minister for Justice and Equality.

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 under the Valuation Acts 2001 to 2015. The Valuation Acts provide that certain categories of properties are not rateable. Details of these properties are set out in Schedule 4 of the Acts and include a property occupied by a charity exclusively for charitable purposes and otherwise than for private profit. This exemption would not include retail activity. There has been no change in the policy in this regard.