Written answers

Tuesday, 7 July 2020

Department of Transport, Tourism and Sport

Covid-19 Pandemic Supports

Photo of Martin BrowneMartin Browne (Tipperary, Sinn Fein)
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77. To ask the Minister for Transport, Tourism and Sport if he will consider providing a local authority fund to assist small, non-profit sports clubs when they struggle to meet their running costs during difficult times such as the lockdown (details supplied). [14152/20]

Photo of Eamon RyanEamon Ryan (Dublin Bay South, Green Party)
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The levying and collection of rates are legally matters for each individual local authority. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes.

On 2 May 2020, a waiver of commercial rates was announced to all businesses that have been forced to close due to public health requirements, from 27 March 2020, for a three-month period. The costs involved are to be met by the Exchequer and the administration by local authorities of this measure will be by way of a credit in lieu of rates. My Department is currently preparing further guidance on the scope and application of the waiver for local authorities.

Land that is developed for sport, such as playing pitches, is exempt from rates under the Valuation Act 2001. There is also provision for the exemption of community halls which are not licensed to sell alcohol and where the facilities are not used for profit. However, the Act provides that where an organisation or club is registered under the Registration of Clubs (Ireland) Act 1904, and is licensed to sell alcohol, all the club buildings, wherever located, are rateable in their entirety. Such premises closed and ceased trading in line with the health restrictions set out in the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) Regulations 2020 (S.I. No. 121 of 2020).

The Programme for Government – Our Shared Future, commits to setting out how commercial rates will be treated for the remainder of 2020, as a priority action for the new Government.

In order to support the local government sector generally, I will ensure that my Department will continue to keep local authority income, expenditure and cash flow generally under review and will continue to work with all local authorities, both collectively and individually, on issues arising.

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