Cathal Crowe (Clare, Fianna Fail)
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476. To ask the Minister for Housing, Planning, and Local Government if a person (details supplied) and other persons in similar circumstances will be given leeway with their new commercial rates given the seasonal nature of their businesses. [63229/21]

Peter Burke (Longford-Westmeath, Fine Gael)
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The Commissioner of Valuation 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 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 by a ratepayer 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. The annual setting of the ARV is a reserved function of the elected members of each local authority and the Commissioner of Valuation has no function in that regard.

The basis of rateable valuation for all property is set out in Part 11 of the Valuation Act 2001. Section 48 provides that the method of determining a property’s value generally is “net annual value”. Net annual value is specifically defined as the rental value for which one year with another, the building might, in its actual state, be reasonably expected to let from year to year, on the assumption, that the probable average annual cost of repairs, insurance and other expenses (if any) that would be necessary to maintain the property in that state, and all rates and other taxes in respect of the property, are borne by the tenant of the property.

All valuations are carried out in accordance with the provisions of the Valuation Acts, and in keeping with accepted valuation methodologies, best practice internationally and valuation principles and case law arising from the independent Valuation Tribunal and the higher courts and reflect among other things the use and location of the particular property. In the case of a property where its use and/or location might result in a degree of seasonality this is reflected in the valuation of the property and by extension the rates liability.

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. 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.