Robert Troy (Longford-Westmeath, Fianna Fail)
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43. To ask the Tánaiste and Minister for Justice and Equality his plans to introduce new legislation regarding commercial rates valuations; and when this bill will be enacted. [33016/17]

Charles Flanagan (Laois, Fine Gael)
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As the Deputy will be aware, there is a distinct separation of function between the valuation of rateable property, which is the responsibility of the Commissioner of Valuation, and the setting and collection of commercial rates, which is a product of the valuation set by the Commissioner, multiplied by the Annual Rate on Valuation (ARV) decided annually by the elected members of each local authority. The Commissioner of Valuation is currently under the aegis of my Department but operates independently in carrying out his statutory functions under the Valuation Acts 2001 to 2015 and my Department has no role in this regard.

It is worth noting that the annual setting of the ARV is a reserved function of the elected members of each Local Authority and neither the Commissioner of Valuation nor central Government have any function in that regard.

In so far as legislation relating to the valuation of properties for rating purposes is concerned, there is a modern, up to date code of legislation in place. The entire body of Valuation Acts dating from the 19th Century was repealed, modernised and consolidated when the Valuation Act 2001 came into force on 2 May 2002. A number of improvements to the 2001 Act mainly in relation to accelerating the National Revaluation Programme were introduced by the Valuation (Amendment) Act 2015 which was commenced on 8 June 2015. Accordingly, my Department has no plans at this time to introduce new legislation in relation to the valuation of property for commercial rates purposes.

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 (which fall under the auspices of my colleague, the Minister for Housing, Planning and Local Government) form an important element of the funding of all local authorities. I understand, however, that 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 suited to current business practise. I am advised that the Department of Housing, Planning and Local Government has developed legislative proposals to modernise and consolidate the legislation governing commercial rates and the Government recently approved the drafting of a Rates Bill in this regard.