Conor Sheehan (Limerick City, Labour)
Link to this: Individually | In context

453. To ask the Minister for Housing, Planning, and Local Government if protections will be added for family home bed and breakfasts not to become commercially rateable properties, allowing them to maintain their family home status and be protected in legislation as non-commercial properties for the purpose of local authority rates, as has been the unofficial position since foundation of the State; and if he will make a statement on the matter. [35363/25]

James Browne (Wexford, Fianna Fail)
Link to this: Individually | In context

Tailte Éireann is an independent Government agency under the aegis of my Department. 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.

Under the Act, all property is rateable unless it falls into one of the exempt categories listed in Schedule 4 of the Act. The Act is very specific about the range of exemptions that can be applied, and Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4.

There is no specific exemption for premises providing Bed and Breakfast / Guest Accommodation. There are currently no plans for Government to amend the Valuation Acts in this regard. However, it is important to note that as a matter of course, Tailte Éireann examines all properties based on their individual facts and circumstances by reference to the relevant statutory provisions governing the operation of the Act.

All Tailte Éireann assessments of valuation are carried out in accordance with the provisions of the Valuation Act 2001, as amended, 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 occupation of the particular property.

The levying and collection of rates are matters for each individual local authority. Any individual/case-specific questions should be directed to the relevant local authority.