Jennifer Whitmore (Wicklow, Social Democrats)
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395. To ask the Minister for Housing, Planning, and Local Government if council rates can be waived for community employment offices; if any other supports are available; and if he will make a statement on the matter. [54940/22]

Peter Burke (Longford-Westmeath, 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.

While some property and land is exempt, most commercial properties are subject to commercial rates. Rates are generally payable by the occupier of a commercial or industrial property.

Under the provisions of the Local Government (Rates) Act 1970, a rating authority may make and carry out a scheme, providing for the waiver by the authority of all or a portion of commercial rates due by ratepayers in respect of a specified class or classes of property. The making of such a scheme is subject to the consent of the Minister for Housing, Local Government and Heritage. No rate waiver schemes have been consented to in respect of commercial property.

Local authorities may decide to offer assistance or money in kind, as provided for under section 66 of the Local Government Act 2001, in order to promote the interests of the local community, which includes, inter alia, the economic or general development of the administrative area (or part of it) of the local authority concerned. Also, local authorities work closely with ratepayers experiencing difficulty in the payment of commercial rates. In this regard, local authorities facilitate the payment of commercial rates by instalments, and work with businesses to put in place flexible payment options that reflect capacity to pay.

The Government recognised the need to modernise the collection of rates and the Local Government Rates and Other Matters Act 2019 was passed by the Oireachtas and enacted on 11 July 2019.

The Act contains provisions in section 15 relating to potential Alleviation Schemes. These provisions empower the elected members of local authorities to devise and achieve policy objectives through locally targeted rates waiver schemes.

Section 15 provides for Rates Alleviation schemes and will enable local authorities to put in place alleviation schemes to support local and national policy objectives. This provision will enhance the capacity of local authorities to address important issues and challenges particular to their local areas and to enable them to support specific objectives to promote community, social and economic development, urban planning and/or rural regeneration.

Currently, only the sections of the Act relating to the amendment of the Rate Limitation Order have been commenced. Amendments are required to address key issues in the Act. It had been intended that the bulk of the provisions would be operational for the 2021 local authority budget cycle, in November 2020. However, preparations have been delayed due to the impact of the COVID crisis and work on the government funded rates waivers. It is intended to advance work on the legislation in the coming months.

Commencement of the provisions of the 2019 Act is also an important element in a commitment in the Programme for Government to examine ways to further streamline the commercial rates system post Covid-19.