Dáil Éireann Debate, Thursday - 7 March 2024
240. Deputy Aindrias Moynihan asked the Minister for Housing, Local Government and Heritage if his attention has been drawn to communities providing broadband connection points that are now being exposed to commercial rates evaluations; and if he will make a statement on the matter. [11289/24]
View answerTailte Éireann is the State agency formed on 1 March 2023 following the merger of Ordnance Survey Ireland, the Property Registration Authority and the Valuation Office. All the functions previously carried out by the Property Registration Authority, the Valuation Office, and Ordnance Survey Ireland are now being performed by Tailte Éireann. The Valuation Division of Tailte Éireann carries out the valuation activities formerly assigned to the Valuation Office. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act).
The Act provides that all buildings used or developed for any purpose are rateable, unless expressly exempted under Schedule 4 of the Act. Schedule 4 lists the categories of property which are not liable for rates including buildings used exclusively as community halls.
Based on the information provided it is not possible to provide a definitive response as to whether the property referred to would be exempt from rates, as the rateability of each property must be considered by reference to its own facts and circumstances.
There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Act 2001, as amended. Firstly, before a determination is made, there is a right to make representations to Tailte Éireann in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of Tailte Éireann. There is a right of appeal to the Higher Courts on a point of law.
Finally, Oireachtas Members may obtain information in relation to specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at reps@tailte.ie. An organisation itself may contact Tailte Éireann in respect of specific cases at valuationadmin@tailte.ie .
