Conor Sheehan (Limerick City, Labour)
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222. To ask the Taoiseach and Minister for Defence 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. [46435/25]

Simon Harris (Wicklow, Fine Gael)
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I am advised that buildings occupied by the State are exempted from commercial rates under Schedule 4, section 12A of the Valuation Act 2001, as amended. Schedule 4 lists all types of property that are exempt from commercial rates.

“12A.—Property, being a building or part of a building, land or a waterway or a harbour directly occupied by—

(a) any Department or Office of State,

(b) the Defence Forces, or

(c) the Garda Síochána,

or used as a prison or place of detention, wherever situate, but in this paragraph "harbour" does not include a harbour in respect of which a company has been established pursuant to section 7 of the Harbours Act 1996.”

In relation to my Department’s property portfolio to which the above applies - details of the land holdings are published each year in the Appropriation Accounts. I have attached the Schedule of Land and Buildings vested either in my Office or my colleague’s the Minister for Public Expenditure and Reform.