Written answers

Wednesday, 28 June 2017

Department of Justice and Equality

Commercial Rates Exemptions

Photo of Michael MoynihanMichael Moynihan (Cork North West, Fianna Fail)
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149. To ask the Tánaiste and Minister for Justice and Equality his plans to address the anomaly in the Valuation (Amendment) Act 2015 whereby an exemption is provided for community sports clubs but other community organisations such as theatres are not eligible for a similar exemption; and if he will make a statement on the matter. [30364/17]

Photo of Charles FlanaganCharles Flanagan (Laois, Fine Gael)
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I can inform the Deputy that while the Valuation Office comes within my remit, the Commissioner of Valuation is independent in the carrying out of his functions under the Valuation Acts 2001 to 2015 and the making of valuations and decisions in relation to exemptions is his sole prerogative and the Act does not accord me as Minister any function in this regard.

The Valuation (Amendment) Act 2015 which was commenced on 8 June 2015 provides for an amendment to Schedule 4 of the Valuation Act 2001 which allows for the exemption from rates of buildings used exclusively for community sport and for partial exemption from rates of buildings used by sports clubs which are registered under the Registration of Clubs (Ireland) Act 1904. The amendment means that community sports clubs are now only liable for rates on buildings or part of buildings that are used for the generation of income. The position now is that buildings that are used for the sale of alcohol or food, retail outlets etc. will be rated but buildings that are used purely for community sport will be exempt such as team dressing rooms, referees room, administrative offices and machine and equipment stores. This change in the legislation was widely welcomed as it has brought greater equity and clarity to the sporting sector.

Regarding the treatment of other community organisations under the valuation legislation, the position is that Schedule 4 of the Valuation Act, 2001 also provides for the exemption from rates of community halls which are used by community-based and not for profit organisations such as theatre and drama groups. To be classified as a Community Hall, the premises needs to be used for purposes which are not for profit or gain and involve participation by inhabitants of the locality generally and are used for purposes which are of a recreational or otherwise of a social nature.

As the existing exemption provisions cover all qualifying community organisations, it is considered that a change in the legislation to provide for further exemptions is not warranted at this time.

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