494. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage to clarify whether Men's and Women's Sheds as charitable organisations are exempt from commercial rates. [51746/26]

500. Deputy Pat Buckley asked the Minister for Housing, Local Government and Heritage to issue a directive to permanently abolish commercial rates for Men’s Sheds; and if he will make a statement on the matter. [51844/26]

I propose to take Questions Nos. 494 and 500 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, as the Minister for Housing, Local Government and Heritage, 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 Schedule 3 of the Act, all buildings used or developed for any purpose are rateable unless expressly exempted under 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.

Section 16 of Schedule 4 provides for an exemption as follows:

16. Any land, building or part of a building which is occupied by a body, being either —

(a) A charitable organisation that uses the land, building or part exclusively for charitable purposes and otherwise than for private profit, or

(b) A body which is not established and the affairs of which are not conducted for the purpose of making a private profit and

(i) The principal activity of which is the conservation of the natural and built endowments in the State, and

(ii) The land, building or part is used exclusively by it for the purpose of that activity and otherwise than for private profit.

A property occupier having charitable status does not automatically confer an exemption from valuation. As a matter of course, Tailte Éireann examines all property occupied by a charitable organisation by reference to its own facts and circumstances 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.

The question of the rateability, or otherwise, of property related to Men's and Women's Sheds would need to be considered on the basis of the particular circumstances of the case(s) and how the provisions of the Act apply in their specific case. In determining the valuation of a property, Tailte Éireann engages with the property occupier.

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 Act 2001. 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. Following the process with the Valuation Tribunal, there is a further right of appeal to the Higher Courts on a point of law.

To exempt any category of property from assessment that is currently not exempt under any paragraph of Schedule 4 of the Act, which includes Men’s and Women's Sheds, would require legislative amendment. Currently there are no plans for Government to amend the Valuation Acts in this regard.

Finally, Oireachtas members may obtain information in relation to specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at oireachtas@tailte.ie. An organisation itself may contact Tailte Éireann in respect of specific cases at valuationadmin@tailte.ie.