Noel Grealish (Galway West, Independent)
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647. To ask the Minister for Housing, Planning, and Local Government if casual markets pay commercial rates on private and-or public lands; and if he will make a statement on the matter. [41783/18]

John Paul Phelan (Carlow-Kilkenny, Fine Gael)
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Under Irish law there is a distinct separation of function between the valuation of rateable property and the setting and collection of commercial rates. The amount of rates payable in any calendar year is a product of the valuation set by the Commissioner of Valuation, multiplied by the Annual Rate on Valuation (ARV) decided annually by the elected members of each local authority.

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 Valuation Acts provide that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. The matter of rateability of casual markets on private and/or public properties falls, in the first instance, to be determined by the rateability or otherwise of the properties on which the particular activity is conducted. If the property in question is liable to rates in its own right, the matter of holding casual markets thereon would not change that rateability. However, if the property is exempt from rates under Schedule 4 of the Act (which would include many public properties), it would be a matter of whether or not the holding of one or more casual markets thereon would constitute “rateable occupation”. This would be a matter of law and fact, depending on the nature, extent and frequency of the arrangements between the parties.

The Commissioner of Valuation is independent in the performance of his functions under the Acts and the making of valuations for rating is his sole responsibility. I have no function in decisions made in this regard. The levying and collection of rates are matters for each individual local authority.