Mattie McGrath (Tipperary, Independent)
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407. To ask the Minister for Housing, Planning, and Local Government if an organisation, which is a voluntary organisation that uses a property exclusively for charitable purposes and otherwise than for private profit, must be a registered charity in order to be exempt from local authority rates; if its sole purpose of using the property exclusively for charitable purposes is sufficient to exempt it from commercial rates without being on the charity register; if the term "charitable organisations" within the Valuation Act 2001 refers only to those organisations which are registered charities; and if he will make a statement on the matter. [55191/22]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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The Commissioner of Valuation is independent in the exercise of his functions under the Valuation Act 2001, as amended. The making of valuations for rating purposes as well as determining the ratability or not of a property is the sole responsibility of the Commissioner and I, as Minister, have no function in decisions in this regard.

The Valuation Act provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Acts. Paragraph 16 of Schedule 4 provides for exemption to any land, building or part of a building which is occupied by a charitable organisation that uses the land, building or part exclusively for charitable purposes and otherwise than for private profit.

Section 3 of the Act provides that a “charitable organisation” means a charitable organisation within the meaning of section 2 of the Charities Act 2009 that is entered in the register of charitable organisations pursuant to Part 3 of that Act. Thus, to avail of this exemption a charity must be registered as described.

On the basis that the question relates to a specific organisation, the Valuation Office may be contacted at Oireachtas.Enquiries@valoff.ie to ascertain the ratability or otherwise of the property in question.