Question to the Minister for Public Expenditure and Reform (Mr. Brendan Howlin, TD)
To ask the Minister for Public Expenditure and Reform regarding the Valuation (Amendment) Act 2015, when the provisions exempting parts of buildings used by sporting clubs from commercial rates will come into effect; and if he will make a statement on the matter. – Jerry Buttimer
For WRITTEN ANSWER on 9, June, 2015.
The Valuation (Amendment) Act 2015 was enacted on 23rd April 2015 and I have provided for it commencing generally on 8th June 2015. This Act amends Schedule 4 of the Valuation Act 2001 and will provide a partial exemption from commercial rates for Community Sports Clubs that are licensed under the Registration of Clubs (Ireland) Act, 1904.Community Sports clubs that do not have a licence were exempt from rates prior to this Schedule 4 amendment and will continue to be exempt.
For Community Sports Clubs that have a bar, it will only be the commercial parts of their premises that will be valued for rates purposes rather than a valuation of all of their premises.
The Commissioner of Valuation is responsible under the Valuation Acts 2001 to 2015 for the valuation of commercial property and the legislation gives me as Minister no role in that regard. I am informed by the Commissioner of Valuation that his office will now initiate a process of updating the valuation lists for community sports clubs that will benefit from the amendment to Schedule 4. This process will involve seeking information from Community Sports Clubs so that the necessary changes to the valuation lists can be made. Any changes resulting from the amendment to Schedule 4 of the Valuation Act 2001 will be made in 2015 and will be effective for rates purposes in 2016.
The calculation and collection of commercial rates is a matter for Local Authorities.