Tony McLoughlin (Sligo-Leitrim, Fine Gael)
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140. To ask the Minister for Housing, Planning, Community and Local Government if provisions can be included in the forthcoming rates Bill to allow equine businesses be classified as agriculture enterprises for rates valuation purposes; and if he will make a statement on the matter. [22268/17]

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 under 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. Many of the provisions are outdated and not suitable for business trends in the modern era. My Department has developed legislative proposals to modernise and consolidate the legislation governing commercial rates. The Government approved the drafting of a Rates Bill at its meeting on 11 April 2017. These proposals will be subject to pre-legislative scrutiny in due course. 

The Commissioner for Valuation has responsibility for valuation matters, including determination under those Acts of relevant property for the purposes of rates.  The Valuation Acts 2001 to 2015, and any question of amendment to those Acts, fall within the remit of my colleague, the Tánaiste and Minister for Justice and Equality.