Séamus McGrath (Cork South-Central, Fianna Fail)
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1199. To ask the Minister for Housing, Planning, and Local Government the position in relation to the application of local authority rates to sporting organisations in respect of stadiums that contain some bar, conference and banqueting facilities; the number of such stadiums currently subject to such rates; the total amount collected nationally in respect of stadiums in 2023 and 2024; if he plans to exempt some of the regional stadiums around the country from rates given the financial burden they present; and if he will make a statement on the matter. [45827/25]

John Cummins (Waterford, 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 Tailte Éireann under the Valuation Act 2001, as amended.  The levying and collection of rates are matters for each individual local authority.

Tailte Éireann is a Government agency under the aegis of my Department, that is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended.  The making of valuations for rating purposes are the responsibility of Tailte Éireann, and I, as Minister, have no function in decisions in this regard.

The Valuation Act 2001, as amended, provides that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Act.  Paragraphs 4A and 4B of Schedule 4 provide for exemptions for property used exclusively for community sport and otherwise than for profit.

In relation to sporting organisations, Community Sports Clubs registered under the Registration of Clubs (Ireland) Act 1904 will not be liable for commercial rates on buildings, or parts thereof, that generate income from participants in community sport or from community organisations that use the building, or part thereof, for community purposes. However, buildings, or parts thereof, used for or in conjunction with the sale or consumption of alcohol or food, retail use or hire for profit are generally liable for rates.

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 liable on a property is determined by multiplying the valuation of the property set by Tailte Éireann by the Annual Rate on Valuation (ARV) set by the local authority.  The ARV is decided by the elected members of each local authority in their annual budget.  Its determination is a reserved function of a local authority.

Total gross rates income is reported by a local authority in its Income and Expenditure Account and in Appendix 7 of its Annual Financial Statement (AFS).  However, such income is not analysed by different categories in the AFS, including by different types of property or uses of property.  Therefore, the information requested in relation to the number of properties or the amount of rates collected from a particular category of property is not available in my Department.

The Government recognised the need to modernise the collection of commercial 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 to add to the suite of options already available to local authorities to support local businesses and ratepayers.  These include new rates waiver schemes to be decided by local authority members. Rates waiver provisions allow for local authorities to make schemes to support local and national policy objectives, by waiving the paying of commercial rates in certain circumstances.  It is open for a local authority to design a waiver scheme as long as it supports a county development plan, a local area plan, a local economic and community plan or the national planning framework.  Similar to the decision on the ARV by elected members, rates waiver schemes are decided by the elected members of a local authority.

There are currently no plans for Government to amend the Valuation Act in relation to Community Sports Clubs or Stadia.  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.