Written answers

Thursday, 8 March 2018

Department of Housing, Planning, and Local Government

Commercial Rates Valuation Process

Photo of Joan BurtonJoan Burton (Dublin West, Labour)
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621. To ask the Minister for Housing, Planning, and Local Government the status of the commercial rates harmonisation process for each local authority; the expected timeframes for completion of the process in tabular form. [10828/18]

Photo of John Paul PhelanJohn Paul Phelan (Carlow-Kilkenny, 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 Commissioner of Valuation has responsibility for valuation matters.  The Annual Rate on Valuation (ARV), which is applied to the valuation of each property determined by the Valuation Office to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function.

The Local Government Reform Act 2014 provided for rates harmonisation to cater for differences between Annual Rates on Valuation (ARVs) of towns and counties.  The new structures of local government, including the establishment of municipal districts, provided an opportunity to achieve a more coherent approach to rates and charges on a county-wide basis.  In 2015, local authorities began the process of harmonisation to cater for differences between ARVs of former towns and of counties.  Increases or decreases in rates liability due to harmonisation are being phased in since 2015 and over a period of up to 10 years.  An adjustment mechanism is provided to phase in increases and decreases to be known as the Base Year Adjustment (BYA).  The adoption of the ARV and BYA in respect of each financial year are reserved functions of local authorities.

The information requested in respect of the status of the rates harmonisation process in local authorities is set out in the following table.

Local Authority NameARV 2018 BYA 2018Eff. ARV (Net of BYA) 2018
Carlow County Council 0.2571 None
Carlow Town CouncilNone
Cavan County Council 60.87 None
Cavan Town CouncilNone
Clare County Council 72.99 None
Ennis Town CouncilNone
Kilrush Town CouncilNone
Cork City Council 74.98 None
Cork County Council 74.75 0.00 74.75
Clonakilty Town Council-3.12 71.63
Cobh Town Council-1.29 73.46
Fermoy Town Council-5.50 69.25
Kinsale Town Council-3.86 70.89
Macroom Town Council-3.75 71.00
Mallow Town Council-6.75 68.00
Midleton Town Council-6.48 68.27
Skibbereen Town Council-1.96 72.79
Youghal Town Council-3.78 70.97
Donegal County Council 71.81 0.00 71.81
Buncrana Town Council-19.52 52.29
Bundoran Town Council0.00 71.81
Letterkenny Town Council0.00 71.81
Dublin City Council 0.2580 None
Dun Laoighaire Rathdown County Council 0.1673 None
Fingal County Council 0.1470 None
Galway City Council 67.40 None
Galway County Council 66.59 0.00 66.59
Ballinasloe Town Council-5.59 61.00
Kerry County Council 79.25 0.63 79.88
Killarney Town Council-5.07 74.18
Listowel Town Council0.37 79.62
Tralee Town Council-1.25 78.00
Kildare County Council 0.2246 0.0000 0.2246
Athy Town Council-0.0104 0.2142
Naas Town Council0.0000 0.2246
Kilkenny County Council 0.2000 None
Kilkenny Borough CouncilNone
Laois County Council 66.57 None
Leitrim County Council 0.2103 None
Limerick City and County Council 0.2627 None
Limerick City Council None
Limerick County Council None
Longford County Council 0.2400 None
Longford Town CouncilNone
Louth County Council 60.00 -2.00 58.00
Drogheda Borough Council3.50 63.50
Dundalk Town Council3.50 63.50
Mayo County Council 73.92 None
Ballina Town CouncilNone
Castlebar Town CouncilNone
Westport Town CouncilNone
Meath County Council 69.625 None
Kells Town CouncilNone
Navan Town CouncilNone
Trim Town CouncilNone
Monaghan County Council 57.63 None
Carrickmacross Town CouncilNone
Castleblaney Town CouncilNone
Clones Town CouncilNone
Monaghan Town CouncilNone
Offaly County Council0.2198 None
Birr Town CouncilNone
Tullamore Town CouncilNone
Roscommon County Council 0.2250 None
Sligo County Council 0.2305 None
Sligo Borough CouncilNone
South Dublin County Council 0.2730 None
Tipperary County Council 56.77 0.0056.77
North Tipperary County Council 0.00 56.77
South Tipperary County Council 0.00 56.77
Clonmel Town Council0.52 57.29
Carrick-on-Suir Town Council-1.44 55.33
Cashel Town Council0.20 56.97
Nenagh Town Council-0.27 56.50
Templemore Town Council-0.72 56.05
Thurles Town Council0.00 56.77
Tipperary Town Council-1.14 55.63
Waterford City and County Council 0.2583 None
Waterford City Council None
Waterford County Council None
Dungarvan Town CouncilNone
Westmeath County Council 0.183 None
Athlone Town CouncilNone
Wexford County Council 73.67 None
Enniscorthy Town CouncilNone
New Ross Town CouncilNone
Wexford Borough CouncilNone
Wicklow County Council 72.04 1.19 73.23
Arklow Town Council-2.02 70.02
Bray Town Council-1.09 70.95
Wicklow Town Council-2.2 69.84


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