Written Answers Nos. 632-651
632. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage if the new draft wind energy guidelines, due for publication next year, will address setback distances, shadow flicker and noise; the work has been carried out to address same with regard to these specific aspects; and if he will make a statement on the matter. [3340/26]
View answer642. Deputy Peter 'Chap' Cleere asked the Minister for Housing, Local Government and Heritage for an update on the Wind Energy Guidelines; when they will be updated; and if he will make a statement on the matter. [3553/26]
View answerI propose to take Questions Nos. 632 and 642 together.
My Department is currently undertaking a focused review of the 2006 Wind Energy Development Guidelines which will inform a new National Planning Statement on Wind Energy under the new Planning and Development Act 2024. The review is addressing a number of key aspects of the Guidelines including noise, setback distance, shadow flicker, community obligation, community dividend and grid connections.
My Department, in conjunction with the Department of the Climate, Environment, and Energy (DCEE) which has primary responsibility for environmental noise matters, has been working to advance guidance on the noise aspect of the National Planning Statement, which is highly technical in nature. As part of their work, which is now substantially complete, the noise consultants have assessed the impact of human health from turbine noise having regard to international best practice and standards, including the current World Health Organisation (WHO) standards on noise.
In addition to work on the noise aspects of the National Planning Statement, the evolving policy and technical context including the new Planning and Development Act 2024 and the revision of the National Planning Framework reinforces the need to ensure that the finalised Guidelines, once issued, are fit for purpose.
In line with EU Directive requirements, a Strategic Environmental Assessment (SEA) is being carried out on the draft National Planning Statement as part of the review process. In this regard, my Department intends to undertake a public consultation on updated draft Guidelines as part of the SEA process whereby all interested parties will have an opportunity to submit observations on the draft National Planning Statement. Finalised National Planning Statements will be prepared following detailed analysis and consideration of the submissions received during the consultation phase.
My Department is working towards concluding the finalisation of the National Planning Statement having regard to the intended public consultation and the impact of associated reforms and reviews including the revision of the NPF. The current 2006 Wind Energy Development Guidelines remain in force, pending the finalisation of the review.
633. Deputy Grace Boland asked the Minister for Housing, Local Government and Heritage further to his confirmation that Fingal County Council will be admitted to the enhanced defective concrete blocks grant scheme, the precise status of the designation process; the steps remaining before Fingal County Council is formally designated under the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022; the expected timeline for completion of each step; when homeowners in Fingal will be able to submit applications under the Scheme; and if he will make a statement on the matter. [3364/26]
View answerThe Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022 which underpins the enhanced Defective Concrete Block Scheme was commenced in June 2023.
The Scheme is currently open to applications in five counties, namely Clare, Donegal, Limerick, Mayo and Sligo.
On the basis of the recommendations made by the Housing Agency in their final report to me, I intend to shortly bring the matter to Government seeking approval for the making of an Order designating the relevant parts of Fingal County Council as being part of the DCB Scheme.
634. Deputy Grace Boland asked the Minister for Housing, Local Government and Heritage the current status of the Local Democracy Taskforce; the dates of meetings held; which key milestones have been completed to date; and if he will make a statement on the matter. [3376/26]
View answer635. Deputy Grace Boland asked the Minister for Housing, Local Government and Heritage the expected timeline for the publication of the Local Democracy Taskforce’s recommendations; if the recommendations will be provided to Government and published in the first half of 2026; and if he will make a statement on the matter. [3377/26]
View answer636. Deputy Grace Boland asked the Minister for Housing, Local Government and Heritage to list the stakeholder organisations that have submitted to the Local Democracy Taskforce consultation; to provide an outline of the key themes emerging from the consultation submissions date; and if he will make a statement on the matter. [3378/26]
View answerI propose to take Questions Nos. 634 to 636, inclusive, together.
The Local Democracy Taskforce was established in June 2025 as a key commitment in the Programme for Government. The Taskforce has met on seven occasions to date and I understand it is due to meet on two more occasions in February 2026. The Taskforce met on 26 June 2025, 16 July 2025, 24 September 2025, 29 October 2025, 20 November 2025, 9 December 2025 and 15 January 2026. The Taskforce is supported by Pillar Groups made up of stakeholders from across the sector that provide subject matter expertise and advice to the Taskforce around the themes of Funding, Structures, Functions and Governance and Accountability arrangements across the sector. These Pillar Groups have met on various occasions between the main Taskforce meetings.
As part of the work of the Taskforce, a stakeholder consultation process took place. 78 organisations provided submissions for the Taskforce's consideration. The total list of organisations contacted along with the stakeholder submissions received by the Taskforce is available on my Department's website at the following address www.gov.ie/en/department-of-housing-local-government-and-heritage/publications/local-democracy-taskforce-stakeholder-consultation-submissions/. Some of the high level emerging themes that were evident from the submissions received include how Ireland's model of devolved local government compares internationally, the breadth and depth of existing engagement with local authorities and the role of local Government in community engagement. These themes were considered by the Taskforce against the backdrop of its Terms of Reference. A detailed document containing an analysis of the submissions received is also available on my Department's website.
The Taskforce is now in the process of preparing recommendations for its final report, in line with the timeline outlined in its Terms of Reference. It is expected that the final report will be submitted to me in Q1 and will be considered by Government thereafter. I look forward to receiving the final report in the coming months.
637. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether new six-year tenancy terms will apply to those renting out homes while undertaking the fair deal scheme; and if so, the way in which this will be applied upon their death given the responsibility to repay the fair deal loan most often facilitated through sale of the home. [3380/26]
View answerI refer to my reply to Question No. 99 of 14 January 2026 which sets out the position in this matter.
638. Deputy Louise O'Reilly asked the Minister for Housing, Local Government and Heritage when the regulations on sinking funds and service charges will be implemented; and if he will make a statement on the matter. [3484/26]
View answerThe primary purpose of the Multi-Unit Developments Act, 2011 (MUDS Act) is to reform the law relating to the ownership and management of common areas of multi-unit developments and to facilitate the fair, efficient and effective management of owners’ management companies (OMCs).
The MUDS Act gives voice to residential unit owners, through their membership of the OMC, in the running of the development and in the amount of annual service charge and sinking fund contributions which they must pay and also includes a dispute resolution mechanism.
The Programme for Government committed to moving the responsibility for the MUDS Act to my Department to streamline support for OMCs and improve oversight.
At present, the Minister for Justice, Home Affairs and Migration and his Department continues to have responsibility for the oversight of Owner Management Companies (OMCs) and related regulations.
My Department is committed to making regulations under the MUDS Act, in collaboration with the Department of Justice, Home Affairs and Migration (DJHAM) with regard to both sinking funds and service charges. I understand that these Regulations are now at an advanced stage of preparation within that Department.
A timeline for the transfer of functions from the DJHAM is currently being advanced. Engagement between our Departments is ongoing to ensure this happens in a well-managed and efficient manner.
639. Deputy Louise O'Reilly asked the Minister for Housing, Local Government and Heritage the additional funding that was provided to the Housing Agency in Budget 2026; if this will allow the agency to commence regulation of the owners' management company sector; and if he will make a statement on the matter. [3485/26]
View answerThe Housing Agency’s operational funding allocation for 2026 is €21.8 million, an increase of almost 16% on its 2025 operational costs. This budget is reflective of the envisaged workload of the Agency across the breadth of schemes and services it operates, supporting increased housing delivery ambitions and the planned scaling of remediation schemes.
At present, the Minister for Justice, Home Affairs and Migration (DJHAM) and his Department continue to have responsibility for the oversight of Owner Management Companies (OMCs) and related regulations.
Under the Programme for Government, my Department will take responsibility for the Multi-Unit Development Acts to streamline support for OMCs and improve oversight. A timeline for the transfer of functions from the DJHAM is being advanced, and engagement between our Departments is ongoing to ensure this happens in a well-managed and efficient manner.
640. Deputy Barry Heneghan asked the Minister for Housing, Local Government and Heritage whether a full assessment of the carbon impact of all measures contained in the programme Delivering Homes, Building Communities will be undertaken and published; and if he will make a statement on the matter. [3518/26]
View answerIn July 2025, the Government updated the National Development Plan (NDP). This plan commits to the largest ever investment in the State’s history, €275.4 billion between 2026 and 2035. Over €40.4 billion has been allocated to my Department to support housing and critical infrastructure.
The National Development Plan Review 2025 Climate & Environmental Assessment of Proposals was published in October 2025 by the Department of Public Expenditure, Infrastructure, Public Service Reform, and Digitalisation.
The focus of the NDP Review was to ensure that supporting economic infrastructure can be prioritised to deliver 300,000 additional homes by 2030. The Climate and Environmental assessment of proposals for buildings and construction can be found at the following link:
assets.gov.ie/static/documents/394943c9/NDP_Review_2025_-_Climate_and_Environmental_Assessment_Report.pdf
Delivering Homes, Building Communities, builds on recent progress to further accelerate the delivery of new homes. The plan relies on significant investment through the National Development Plan to support delivery.
641. Deputy Aidan Farrelly asked the Minister for Housing, Local Government and Heritage the number of social rental housing units being provided in 2022, 2023, and 2024 under payment and availability agreement arrangements (P&A); the total cost of these agreements in these years; and the average P&A cost per unit in these years, in tabular form. [3544/26]
View answerThe Social Housing Current Expenditure Programme (SHCEP) supports the delivery of social housing by providing financial support to local authorities for the leasing of houses and apartments. SHCEP funds the P&A costs associated with the leasing of relevant units.
Details of state expenditure on the Social Housing Leasing Programme from 2015 up to the end of Q2 2025 can be found on my Department's website at the following link:
www.gov.ie/en/department-of-housing-local-government-and-heritage/collections/overall-social-and-affordable-housing-provision/#social-housing-current-expenditure-programme-shcep.
The Social Housing Current Expenditure Programme (SHCEP) Spend 2015-2025 spreadsheet may be filtered by both year, local authority and scheme type and also provides the average P&A cost for applicable schemes including, inter alia, CALF, AHB Private Leasing and AHB MTR.
643. Deputy Richard Boyd Barrett asked the Minister for Housing, Local Government and Heritage if he is aware of the delay in permitting people to move into homes in Domville Crescent, Cherrywood, that they were allocated over 14 months ago; the legal issues between the AHB Oaklee and the developer that appear to be stalling access to homes for the families who urgently need to be housed; if he will agree that this is not acceptable given the housing crisis and take steps to resolve the issues as a matter of priority in order that people can move into permanent homes immediately; and if he will make a statement on the matter. [3566/26]
View answerMy Department operates a number of funding programmes that assist Local Authorities to work in partnership with Approved Housing Bodies (AHBs) to construct and purchase homes, making them available for social housing. One such programme that Local Authorities and AHBs progress Social Housing projects through is the Capital Advance Leasing Facility (CALF) and Payment and Availability (P&A) programme. This loan facility can support between 25% and 30% of the eligible capital cost of the housing project. The Local Authority issues the CALF monies to the AHB and the Local Authority, in turn, recoups same from my Department.
As with all Exchequer-supported projects, my Department as approving authority, assesses each project proposal for suitability as determined by the Local Authority, value for money and compliance with the various requirements of the funding programme.
The project referred to was approved for CALF funding in October 2023.
While I appreciate your concern about this property development, Section 63(3) of the Local Government Act 2001 provides that, subject to law, a Local Authority is independent in the performance of its functions. Section 6 of the Housing (Miscellaneous Provisions) Act 2009 specifically provides that Minister’s power to issue policy directions and guidelines to Local Authority in relation to their housing functions shall not be construed as enabling a Minister to exercise any power or control in relation to any individual case with which a housing authority is or may be concerned.
In relation to the allocation of social housing to tenants and matters arising, including the length of time it takes for this to happen upon completion of a project, is a matter for the Local Authority and the AHB involved, in this case Oaklee and Dún Laoghaire- Rathdown.
Therefore, as Minister I am precluded by current housing legislation from exercising any power or control in relation to any case being dealt with by a housing authority.
644. Deputy Ciarán Ahern asked the Minister for Housing, Local Government and Heritage to list the roles within public or semi-State organisations under his Department that are excluded from the single public service pension scheme; the number of people employed in those roles, in tabular form; and if he will make a statement on the matter. [3621/26]
View answerState bodies under the aegis of my Department are independent in the performance of their functions and my Department does not collate or hold the specific information requested.
The Deputy may wish to contact the State bodies directly for the information being sought. Arrangements have been put in place by each State body to facilitate the provision of information directly to members of the Oireachtas. Contact email addresses for each body are set out in the following table.
|
Bodies under the Aegis of DHLGH |
Oireachtas email |
|
An Coimisiún Pleanála |
|
|
An Fóram Uisce |
|
|
Approved Housing Bodies Regulatory Authority |
|
|
Construction Industry Register Ireland |
|
|
Docklands Oversight and Consultative Forum |
|
|
Gas Networks Ireland |
|
|
Heritage Council |
|
|
Housing and Sustainable Communities Agency |
|
|
Housing Finance Agency |
|
|
Land Development Agency |
|
|
Local Government Management Agency |
|
|
National Oversight and Audit Commission |
|
|
National Traveller Accommodation Consultative Committee |
|
|
Office of the Planning Regulator |
|
|
Property Services Appeal Board |
|
|
Property Services Regulatory Authority |
|
|
Pyrite Resolution Board |
|
|
Residential Tenancies Board |
|
|
Tailte Éireann |
|
|
Uisce Éireann |
|
|
Valuation Tribunal |
|
|
Waterways Ireland |
645. Deputy Carol Nolan asked the Minister for Housing, Local Government and Heritage if he is aware that 24 of the 27 Member States of the European Union require photographic ID to be produced by all voters at polling stations; his views on whether it is acceptable for Ireland to be one of three outliers who do not have such a requirement; and his plans to amend the law to bring Ireland in line with virtually all other western democracies in this regard. [3704/26]
View answerElectoral law provides that a presiding officer may, at his or her own discretion, or if required by a personation agent present in the polling station, require any person attending to vote to produce one of the specified documents as evidence of identity. If he or she fails to produce the document or if the presiding officer is not satisfied that the person concerned is the person to whom the document produced relates, the person shall not be permitted to vote. The documents which may be accepted are prescribed in regulation 2(b) of the Electoral (Amendment) (No. 2) Regulations 2024.
The purpose of the requirement regarding evidence of identity is to strengthen the safeguards against the offence of personation, particularly against the possibility that the offence may be attempted on a widespread and organised basis. It is not intended that the provision would be so operated as to prevent qualified electors voting.
The Manual for Presiding Officers, prepared by my Department for each electoral event, advises presiding officers to seek evidence of identity:
• whenever requested by a personation agent present in the polling station;
• whenever the presiding officer suspects that a person is attempting to commit personation; and
• in the case of 25% of the persons attending to vote selected at random throughout the day.
In exercising his or her discretion in regard to seeking evidence of identity from a random selection of persons attending to vote, the presiding officer, should request a minimum of 25% of the electors attending his or her station to produce one of the specified ID documents. Presiding officers are advised that the electors should be selected at random throughout the day but particular attention should be paid at rush hours when it is most likely that personation would be attempted.
While electoral law is kept under review, I have no plans at present to amend these provisions.
646. Deputy Carol Nolan asked the Minister for Housing, Local Government and Heritage the way in which the 3,504 non-EEA persons referenced in his Department's homelessness statistics for November 2025 qualify for emergency accommodation; the legal duty the State owes to non-EEA nationals to provide them with housing; the criteria which non-EEA nationals must meet in order to qualify for emergency accommodation; and the statutory basis for these criteria. [3705/26]
View answerMy Department’s role in relation to homelessness involves the provision of a national framework of policy, legislation and funding to underpin the role of local authorities in addressing homelessness at a local level.
Statutory responsibility in relation to the provision of accommodation and related services for homeless persons rests with individual local authorities. Decisions on the assessment of households for homeless services, the most appropriate form of such support, and the allocation of that support are a matter for the local authority concerned.
Under the Housing Act 1988 it is a matter for each local authority to determine whether a person is regarded as homeless; section 2 of the Act sets out the requirements in this regard. When a household has been assessed as homeless, section 10 of the Housing Act 1988 provides that a local authority may provide accommodation and related services to that household. Any household assessed as homeless may be placed into temporary emergency accommodation without the requirement to first undergo a social housing assessment.
Persons granted international protection status (refugee status or subsidiary protection status) can access State provided supports and services on the same basis as Irish nationals.
Arrangements have been put in place to support households in Direct Provision with status to exit to alternative accommodation, with a number of NGOs contracted specifically to provide this support. Where the household is eligible for social housing supports, households are supported to apply for social housing where they are added to the social housing list in the relevant local authority. Eligible households can also access Homeless HAP which supports households to secure a tenancy in the private rental market.
As social housing support is intended to address a household’s long-term housing need it is expected that households applying for such support have a long-term right to reside in the State. It is the responsibility of the local authority to make a decision in each individual case with regard to qualification for social housing support, in accordance with the eligibility and need criteria set down in section 20 of the Housing (Miscellaneous Provisions) Act 2009 and the associated Social Housing Assessment Regulations 2011, as amended, and associated Housing Circulars.
Local authorities and their service delivery partners work closely with all households in need of emergency accommodation to provide appropriate emergency accommodation, and the ultimate aim is to support them to secure an exit to a tenancy.
647. Deputy Séamus McGrath asked the Minister for Housing, Local Government and Heritage to review the house price ceilings under the local authority home loan. [3745/26]
View answerThe Programme for Government and our new Housing Plan - Delivering Homes: Building Communities - include a commitment to review the house price and income thresholds for the Local Authority Home Loan scheme. The Local Authority Home Loan scheme is a Government-backed mortgage for creditworthy applicants who cannot get sufficient funding from commercial lenders to purchase or build a home. It has been available nationwide from local authorities since 2022 for first-time buyers and fresh start applicants. The Local Authority Home Loan scheme is a successor loan to the Rebuilding Ireland Home Loan, and it can be used for both the purchase of new and second-hand properties, or to self-build.
The purpose of the promised scheme review, is to ensure that this loan scheme remains an accessible route to home ownership in the current housing market, which means ensuring that the financial thresholds that apply to the price of the property and the income levels of applicants are set at the right level. The current thresholds have been in place since March 2023, and therefore given developments in the housing market since then, it is timely to carry out such a review. This scheme is an important part of the Government's overall approach to delivering new homes and to making those homes available to and affordable for people across the country. This is why it is important to ensure that the scheme continues to provide a viable pathway to home ownership, and properly reflects the market realities of the housing market in 2026.
With all of that said, I can advise that this review process is nearing completion. When it is finalised, I will be in a position to consider the recommendations and decide on the appropriate financial thresholds going forward.
648. Deputy Peter 'Chap' Cleere asked the Minister for Housing, Local Government and Heritage the amount allocated and amount spent for the tenant-in-situ scheme for 2025, broken down by county, in tabular form; and if he will make a statement on the matter. [3749/26]
View answerTenancy sustainment, via tenant-in-situ, is one of four priority categories under my Department's Second Hand Acquisitions Programme. It is not a scheme, but a policy tool available to local authorities to prevent social housing supported households in the private rented sector from falling into homelessness. It is an emergency response solution and should only be used as a last resort by local authorities when all other options have been exhausted.
The allocations and provisional outturns for 2025 are set out in the table below, with an estimated €291 million recouped to local authorities last year in respect of second hand acquisitions. Finalised data on the number of properties funded and the total recouped to local authorities will be available later in Q1 2026 when the Q4 2025 social housing delivery data are collated.
Expenditure covers all costs associated with an acquisition, including the purchase price, the legal and professional fees to transact the sale, and eligible refurbishment works. Notably, expenditure in a given year can include costs related to properties acquired in previous years.
|
Local Authority |
Allocation |
Estimated Amount Recouped to Local Authorities |
|
All |
€325,000,000 |
€291,415,559 |
|
Carlow |
€3,500,000 |
€3,601,419 |
|
Cavan |
€2,000,000 |
€766,744 |
|
Clare |
€4,000,000 |
€2,017,936 |
|
Cork City |
€20,000,000 |
€21,928,363 |
|
Cork County |
€15,000,000 |
€9,953,036 |
|
DLR |
€12,000,000 |
€14,652,975 |
|
Donegal |
€2,000,000 |
€1,548,817 |
|
Dublin City |
€95,000,000 |
€88,204,032 |
|
Fingal |
€20,000,000 |
€23,703,604 |
|
Galway City |
€8,000,000 |
€6,905,379 |
|
Galway County |
€6,000,000 |
€1,594,630 |
|
Kerry |
€3,500,000 |
€2,656,037 |
|
Kildare |
€15,000,000 |
€12,308,316 |
|
Kilkenny |
€3,500,000 |
€826,678 |
|
Laois |
€3,000,000 |
€2,397,352 |
|
Leitrim |
€2,000,000 |
€983,600 |
|
Limerick |
€15,000,000 |
€13,306,331 |
|
Longford |
€2,000,000 |
€2,558,064 |
|
Louth |
€12,000,000 |
€12,054,709 |
|
Mayo |
€3,500,000 |
€3,425,197 |
|
Meath |
€6,000,000 |
€6,357,930 |
|
Monaghan |
€2,000,000 |
€1,652,906 |
|
Offaly |
€2,000,000 |
€1,486,545 |
|
Roscommon |
€2,000,000 |
€1,658,085 |
|
Sligo |
€3,000,000 |
€2,886,757 |
|
South Dublin |
€25,000,000 |
€23,650,071 |
|
Tipperary |
€5,000,000 |
€4,856,676 |
|
Waterford |
€8,000,000 |
€8,049,472 |
|
Westmeath |
€5,000,000 |
€2,854,685 |
|
Wexford |
€6,000,000 |
€6,040,735 |
|
Wicklow |
€6,000,000 |
€6,528,478 |
|
Contingency |
€8,000,000 |
€0 |
649. Deputy John Brady asked the Minister for Housing, Local Government and Heritage the assistance available for a family who have received a notice of termination from their landlord and are over the income threshold for social housing support and who cannot avail of the cost rental tenant-in-situ scheme as the landlord requires the property back for a family member; and if he will make a statement on the matter. [3758/26]
View answerSupporting individuals and families experiencing housing difficulties is a priority for my Department and the Government, as embodied within the new housing plan - Delivering Homes, Building Communities 2025 – 2030. The plan reinforces and expands the range of existing measures being implemented by the Government to tackle the issues of supply and affordability, thereby supporting the increased provision of new homes to purchase and rent.
Tenants at risk of homelessness should engage directly with the Housing Department in their Local Authority area, which can advise them in relation to their immediate and long-term accommodation options.
The Government is investing an unprecedented level of funding to support housing supply, which will underpin the new Starter Homes Programme and help deliver an average of 15,000 affordable housing supports annually to 2030.
In addition to a keen focus on tackling vacancy and dereliction, the plan provides for an expanded remit for the Land Development Agency, work to further extend the First Home and Help to Buy Schemes to 2030, increasing cost rental tenancies and increasing local authority starter homes for purchase.
With a strong focus on deliverability, the Plan will enable housing delivery partners to accelerate the supply of new starter home supports, providing thousands of individuals and families with increased access to secure and affordable housing solutions nationwide including those who may have previously rented.
A list of affordable housing supports currently in place is available at the following link: www.gov.ie/en/campaigns/0d279-doors-open/, some of which are intended to support renters who want to own their own home. A number of these schemes can be combined, thereby providing additional affordability support.
650. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the reason a pre-school (details supplied) operating under the ECCE scheme has received a commercial rates bill; whether this is now the standard for all ECCE pre-schools; and if he will make a statement on the matter. [3859/26]
View answer651. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the reason a pre-school (details supplied) operating under the ECCE scheme has received a commercial rates bill; whether this is now the standard for all ECCE pre-schools; and if he will make a statement on the matter. [3860/26]
View answer652. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the reason a pre-school (details supplied) operating under the ECCE scheme has received a commercial rates bill; whether this is now the standard for all ECCE pre-schools; and if he will make a statement on the matter. [3861/26]
View answer653. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the reason a pre-school (details supplied) operating under the ECCE scheme has received a commercial rates bill; whether this is now the standard for all ECCE pre-schools; and if he will make a statement on the matter. [3862/26]
View answerI propose to take Questions Nos. 650 to 653, inclusive, together.
Tailte Éireann is an independent Government agency and provides a property registration system, property valuation service, and national mapping and surveying infrastructure for the State. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act), and I and my Department have no function in decisions in this regard.
Tailte Éireann has overall responsibility under the Act, for the maintenance of all Valuation Lists used by Local Authorities in the calculation of rates liability. Under the Act, all property is rateable unless it falls into one of the exempt categories listed in Schedule 4 of the Act. There is a very specific range of exemptions that can be applied, and Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4.
Paragraph 22 of Schedule 4 of the Act, which was inserted by the Valuation (Amendment) Act 2015, refers specifically to early childhood care and education facilities and provides an exemption for:
“Any land, building or part of a building used exclusively for the provision of early childhood care and education, and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit.”
Therefore, while the Act provides that early childhood care and education facilities that are operated on a not-for-profit basis are exempt from rates, it does not provide a general exemption from rates for all childcare or childminding facilities operating on a for profit basis. To avoid ambiguity, if an early childhood care and education facility is operated on a for-profit basis, then it does not fulfil the criteria for exemption under Paragraph 22.
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 Act and case law arising from the independent Valuation Tribunal and the Higher Courts.
There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation by Tailte Éireann 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.
Under Irish law there is a distinct separation of functions between the valuation of rateable property and the setting and collection of commercial rates. The commercial rates payable on a particular property is a product of the valuation of that property determined by Tailte Éireann multiplied by the “Annual Rate on Valuation” (ARV) which is set annually by the elected members of the local authority as part of its budgetary process. The billing and collection of rates is solely a matter for the relevant local authority. Tailte Éireann has no function in that regard.
