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 list prepared by Tailte Éireann under the Valuation Act 2001, as amended.
Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act), and I, as the Minister for Housing, Local Government and Heritage, have no function in decisions in this regard. 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.
The invoicing and collection of rates is a matter for each local authority to manage in the light of prevailing local circumstances and in accordance with normal credit control procedures.
My Department encourages local authorities to engage with ratepayers and most local authorities promote the use of direct debit payment facilities and work with businesses to put in place flexible payment options that reflect capacity to pay.
There are a number of statutory provisions that allow for local abatement of rates. Section 66 of the Local Government Act 2001 is the basis on which many local authorities provide rates incentive schemes for early or full payment of commercial rates, or protect small ratepayers from rates increases.
Section 15 of the Local Government Rates and Other Matters Act 2019 provides for rates waiver schemes. It contains provisions to add to the suite of options already available to local authorities to support local businesses and ratepayers. These new rates waiver schemes are subject to a public consultation process and are approved by the elected members at either a plenary meeting of the Council or the annual budget meeting. Elected members are empowered to make schemes 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.
