William Aird (Laois, Fine Gael)
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699. To ask the Minister for Housing, Planning, and Local Government if he will consider introducing an exemption of commercial rates on registered charity shops; and if he will make a statement on the matter. [48874/25]

William Aird (Laois, Fine Gael)
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700. To ask the Minister for Housing, Planning, and Local Government the measures his Department is taking to introduce an exemption of commercial rates on registered charity shops; and if he will make a statement on the matter. [48875/25]

John Cummins (Waterford, Fine Gael)
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I propose to take Questions Nos. 699 and 700 together.

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. Tailte Éireann has independent responsibility for all valuation matters, except appeals of valuation procedures set out under the Valuation Acts which come under the remit of an independent Valuation Tribunal.

The Valuation Acts 2001 to 2023, provide that certain categories of properties are not rateable. Details of these properties are set out in Schedule 4 of the Acts and include a property occupied by a charity exclusively for charitable purposes and otherwise than for private profit. This exemption does not include retail activity.

The Local Government Rates and Other Matters Act 2019 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. It provides for local authorities to make schemes, as part of the annual budget process, 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 county development plans, local area plans, local economic and community plans and the national planning framework.