COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

South Dublin County Council Crest

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, June 12, 2017

QUESTION NO.7

QUESTION: Councillor W. Lavelle

To ask the Chief Executive to outline the options available to the elected members to introduce Rates Rebate or Grants Schemes for specific classes of commercial premises (e.g. Childcare premises) or premises located in specific types of areas (e.g. area’s zoned as ‘VC’) as opposed to the current Business Support Grant scheme?

REPLY:

Local authorities are under a statutory obligation to assess and levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the Commissioner of Valuation.

The Business Support Grant is not a Rates rebate scheme, but is a grant scheme for the support of small businesses, eligibility for which is determined by reference to the annual rates band into which the business falls, i.e. less than or equal to €10,000 p.a.

The Local Government (Rates) Act 1970 provides for the operation of rates waiver schemes. Under the provisions, a rating authority may make and carry out a scheme providing for a waiver of all or a portion of rates due by ratepayers in respect of a specified class or classes of property.

The formulation of such a scheme is a matter reserved for the members of the Council and is subject to the consent of the Minister for Housing, Planning, Community and Local Government.

Part 9 of the Local Government Act 2001 provides that the functions of a local authority include providing grants, loans, guarantees or other financial aid to promote the interests of the local community, including economic interests.

A decision under this provision is a reserved function of the Council.

It should be borne in mind that any alleviation of rates for one class of ratepayer could unfairly impact on other businesses by giving a competitive advantage to a certain group through a reduction in costs. In addition, an alleviation scheme could further increase costs on the businesses that are not part of the scheme, as they could be required to make up the cost of the alleviation scheme through the payment of additional rates. This would impose an additional burden on such ratepayers.