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

1248. To ask the Minister for Housing, Planning, and Local Government to provide the details and addresses of all properties in the ownership of the Department that are absolved from paying commercial rates to the relevant local authority of the location that the property is in; to provide a similar list of properties for agencies or bodies under its remit that are also absolved from commercial rates, in tabular form; and if he will make a statement on the matter. [46442/25]

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

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 Acts 2001 to 2020. 

While some property and land is exempt from rates (the full list of exempted properties is set out in Schedule 4 of the Valuation Acts 2001 to 2015), most commercial properties are subject to commercial rates.  My Department’s Heritage Division is exempt under Schedule 4 of the Valuation Acts 2001, Section 15 - Relevant Property Not Rateable;

Subsection;

11.—Any art gallery, museum, library, park or national monument which is normally open to the general public and which is not established or maintained for the purpose of making a private profit.

16.—Any land, building or part of a building which is occupied by a body, being either—

(b) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit and—

(i) the principal activity of which is the conservation of the natural and built endowments in the State, and

(ii) the land, building or part is used exclusively by it for the purpose of that activity and otherwise than for private profit.

17.—Any land, building or part of a building occupied by a society established for the advancement of science, literature or the fine arts and which is used exclusively for that purpose and otherwise than for private profit

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 Act 2001, as amended.

My Department does not hold the information requested in relation to the bodies under its aegis.  Arrangements have been put in place by all bodies under the aegis of my Department to facilitate the provision of information directly to members of the Oireachtas. This provides a speedy, efficient and cost effective system to address queries directly to the relevant bodies. The contact details are set out in the table below: