asked the Minister for the Environment if he has received representations from the GAA for the removal of rates on pitches and premises owned by the association; and if so, if he will give it consideration in the forthcoming budget.

I have received representations with regard to the rating of premises owned by the GAA. Sports pitches are excluded from the lands which are deemed to be rateable hereditaments, by virtue of section 2 of the Valuation Act, 1986.

Rates relief is allowed on sports club premises, including those of the GAA, that qualify for such relief in accordance with the provisions of the Local Government (Financial Provisions) Act, 1978. The determination of entitlement to rates relief is a matter in the first instance for the rating authority concerned, having regard to the circumstances of each case. I have no proposals to alter the current legal situation.