Written answer
Commercial Rates
1734. Deputy Pádraig O'Sullivan asked the Minister for Housing, Local Government and Heritage the annual rate on valuation for commercial rates set by each local authority, and the development contribution rates applying in each local authority area, in each of the years 2021 to date in 2026, in tabular form; and if he will make a statement on the matter. [57399/26]
Comment on this
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.
The amount of rates liable on a property is determined by multiplying the valuation of the property set by Tailte Éireann by the Annual Rate on Valuation (ARV) set by the local authority. The ARV is decided by the elected members of each local authority in their annual budget and its determination is a reserved function of a local authority.
Details regarding the ARV approved by local authorities in the years 2021 to 2026 are available on my Department’s website at the following link:
https://www.gov.ie/en/department-of-housing-local-government-and-heritage/publications/local-authority-annual-rates-on-valuation-arv/
The adoption of the development contribution schemes is a reserved function of the locally elected members of each planning authority. It is a matter for the members to determine (i) the level of contribution and the types of development to which they will apply and (ii) the expenditure of contributions within the confines of their scheme conditions.
Section 48(2)(b) of the Planning and Development Act 2000, as amended, provides that a development contribution scheme, applied by a planning authority in respect of its functional area, may make provision for payment of different contributions in respect of different classes or descriptions of development. The level of contribution, and the types of development to which development contributions should apply, are determined at local authority level, in accordance with the powers vested in elected members in relation to the adoption of local authority development contribution schemes.