337. Deputy Billy Timmins asked the Minister for Public Expenditure and Reform the current position regarding an exemption from rates for all community sports clubs not registered under the 1904 Act which operate on a not-for-profit basis and whether they are required to lodge an application for an exemption; and if he will make a statement on the matter. [37573/15]

Community Sports Clubs that are not registered under the Registration of Clubs (Ireland) Act 1904 and which operate on a not-for-profit basis will continue to be exempt from rates and do not need to make an application.

The Valuation (Amendment) Act 2015 introduced an amendment to Schedule 4 of the Valuation Act 2001 which extends a partial exemption from rates to community sports clubs that are registered under the Registration of Clubs (Ireland) Act 1904. The Valuation Office are in the process of revising the valuations of Community Sports Clubs benefitting from this amendment. Clubs that are registered under the Registration of Clubs (Ireland) Act 1904 and who wish to avail of the new partial exemption should make application to the Valuation Office. Details are available of the Valuation Office website www.valoff.ie.