1604. Deputy John Connolly asked the Minister for Housing, Local Government and Heritage to clarify the policy regarding the application of commercial rates to premises operated by charities; whether any recent changes have resulted in increased financial burdens on such organisations; the supports or exemptions available (details supplied); and if he will make a statement on the matter. [55181/26]

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 have no function in operational 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

Paragraph 16 of Schedule 4 provides that a charitable organisation that uses a property exclusively for charitable purposes, and otherwise than for private profit, is exempt from the payment of rates.

The question of the rateability, or otherwise, of individual charity shops 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. Generally, shops operated by charitable organisations are rateable on the basis that the retail activity conducted therein, is deemed not to be a charitable purpose within the meaning of the legislation.

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.