Paul McAuliffe (Dublin North-West, Fianna Fail)
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345. To ask the Minister for Housing, Planning, and Local Government if consideration has been given to exempting community facilities, childcare facilities and social enterprise facilities from paying rates; and if he will make a statement on the matter. [13236/25]

James Browne (Wexford, Fianna Fail)
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Tailte Éireann is an independent Government agency under the aegis of my Department. Tailte Éireann provide a property registration system, property valuation service, and national mapping and surveying infrastructure for the State. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act). The making of valuations for rating purposes are the sole responsibility of Tailte Éireann, and I, as Minister, have no function in decisions in this regard.

The Act provides that all buildings used or developed for any purpose are rateable, unless expressly exempted under Schedule 4 of the Act. There is a very specific range of exemptions that can be applied, and Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4. Such exempt buildings would principally include those used for public worship, education and health care provided on a not-for-profit basis or for charitable purposes.

As a matter of course, Tailte Éireann examines all properties on their individual merits by reference to the relevant statutory provisions governing the operation of the Valuation Acts.

Any process to amend the Schedule 4 would consider proposals from all sectors which have been received by my Department, and would include the sectors raised in the question. Any change to the current rateable valuation system that would remove from rateability or reduce the rates liability on a particular class of property would in effect transfer that burden to all other ratepayers in a rating authority area with potential negative impacts for Local Government funding. There are currently no plans for Government to amend the Valuation Acts.

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 Act 2001, as amended. Firstly, before a determination is made, there is a right to make representations to Tailte Éireann 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 Tailte Éireann. There is a right of appeal to the Higher Courts on a point of law.

Finally, Oireachtas Members may obtain information in relation to specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at oireachtas@tailte.ie.