Fiona O'Loughlin (Kildare South, Fianna Fail)
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93. To ask the Minister for Justice and Equality if small and medium-sized enterprises, SMEs, in County Kildare are being forced to pay for the reduction in rates given to large companies and semi-State bodies; and if she will make a statement on the matter. [17565/17]

Fiona O'Loughlin (Kildare South, Fianna Fail)
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94. To ask the Minister for Justice and Equality the companies in County Kildare that have received a rates reduction; and if she will make a statement on the matter. [17566/17]

Fiona O'Loughlin (Kildare South, Fianna Fail)
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95. To ask the Minister for Justice and Equality the detail of the 60% down and 40% up adjustment to commercial rates in County Kildare; and if she will make a statement on the matter. [17567/17]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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I propose to take Questions Nos. 93 to 95, inclusive, together.

Revaluation is a statutory process and the same basis of valuation, as set out in Part 11 of the Valuation Acts, 2001 to 2015, is used to assess all ratepayers in a local authority area. Accordingly, there can be no question of differential treatment for particular categories of ratepayers. The outcome for each ratepayer, whether an SME or a large company, depends on the particular circumstances of their property.

I am advised by the Commissioner of Valuation, who has statutory responsibility for the revaluation programme and is independent in the operation of his statutory functions, that the revaluation in County Kildare has now reached the stage where Proposed Valuation Certificates have issued to each ratepayer. Each ratepayer has a statutory right to make representations to the Commissioner within 40 days of issue of the certificates. At this stage, the revaluation process is a work in progress and is confidential between each occupier of rateable property and the Valuation Office. Anticipated reductions or increases in rates are not finalised at this stage. When all representations have been considered by the Valuation Office and various adjustments made to individual valuations, as may be merited by the evidence available to the Valuation Office, each ratepayer will receive a Final Valuation Certificate in September 2017, in relation to which they will have a right of appeal to the independent Valuation Tribunal, within 28 days. On 15 September 2017, the Commissioner will publish the new valuation list for the Kildare County Council rating authority area containing the finalised valuations upon which rates for 2018 will be levied. The actual amount levied in 2018 on each ratepayer will be the Net Annual Value (finalised by the Valuation Office for that particular property) multiplied by the actual Annual Rate on Valuation (ARV) set by the elected members of Kildare County Council at its budgetary meeting in late 2017.

Revaluation is a nationwide programme and the results from the local authorities completed to date (Dublin City, Dun Laoghaire-Rathdown County, Fingal County, Limerick City and County, South Dublin County and Waterford City and County) have shown a general trend whereby approximately 60% of ratepayers received a reduction in rates and approximately 40% of ratepayers have received an increase. The actual outcome can only be assessed at the end of the revaluation process when representations have been considered, any merited adjustments made and the new valuation list is published. The actual ARV set by each Council will also have an important bearing on the outcome for ratepayers in that rating authority area. In relation to the local authority areas currently being revalued, including Kildare County Council, this will, as indicated above, occur in late 2017.