Written answers
Tuesday, 23 May 2017
Department of Justice and Equality
Commercial Rates Exemptions
Seán Fleming (Laois, Fianna Fail)
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123. To ask the Tánaiste and Minister for Justice and Equality if green waste facilities which compost green waste into fertiliser that is sold for commercial purposes is a rateable activity on which commercial rates should be charged by a local authority; if she will have the matter dealt with by the Valuation Office; and if she will make a statement on the matter. [24301/17]
Frances Fitzgerald (Dublin Mid West, Fine Gael)
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The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Acts, 2001-2015 and the making of valuations for rating is his sole responsibility. The statute does not accord me, as Minister for Justice and Equality, any function in this regard.
The basic premise under the Valuation Acts 2001 to 2015 is that all interests including buildings and lands used or developed for any purpose (irrespective of whether such lands are surfaced) and any constructions affixed thereto are rateable unless expressly exempted under Schedule 4 of the said Acts. As a green waste facility is considered to be a commercial enterprise, and in the absence of an express exemption, the property which it occupies is deemed rateable under the Acts.
The basis of rateable valuation for all property including green waste disposal facilities is “net annual value” and is set out in Part 11 of the Valuation Act, 2001. Net annual value is the rental value for which one year with another, the building might, in its actual state, be reasonably expected to let from year to year, on the assumption that the probable average annual cost of repairs, insurance and other expenses (if any) that would be necessary to maintain the property in that state, and all rates and other taxes in respect of the property, are borne by the tenant of the property.
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