Peter Burke (Longford-Westmeath, Fine Gael)
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The question of liability of particular properties for rates is a matter for the Commissioner of Valuation, who is independent in the exercise of his functions under the Valuation Acts 2001-2020. The making of valuations for rating purposes is the sole responsibility of the Commissioner and I, as Minister, have no function in decisions in this regard.

Under the Valuation Acts 2001 - 2020 a property is rateable unless it is expressly exempted. Schedule 4 lists the categories of property which are exempt from rates. There are no provisions or definitions in the Valuation Acts that specifically cover or address the term “bed and breakfast”. However, the Acts do contain several provisions relating to such properties which must be read as a whole. Regard must also be had to determinations of the Valuation Tribunal and the Courts in interpreting the legislation.

Therefore, the question as to whether a particular property offering accommodation is or is not rateable, or the extent to which it may be rateable, is a matter of law to be established by reference to the facts of each case.

There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts, 2001-2020, including a decision as to whether a property is or is not rateable. Firstly, before a determination is made, there is a right to make representations to the Valuation Office in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of the Valuation Office. Finally, there is a right of appeal to the Higher Courts on a point of law.