Commercial Property Rates In The Dublin City Council Area - Opportunity For Charities To Apply For Exemption

Author:Mr Des Rooney, Kevin Hoy, Ian O'Herlihy, Edward Gleeson and Niamh Callaghan
Profession:Mason Hayes & Curran

Revaluation of Commercial Properties

If you are a charity and you are paying commercial rates on properties, you have a once-off opportunity to apply for exemption from such payment prior to the 28th January 2014.

The Valuation Office has been conducting a revaluation of all commercial properties in the Dublin City Council rating area to give effect to the Valuation Act 2001 ("the Act"). For 2014, and beyond, commercial property rates will be based on the rentable value of the property as of the 7th April 2011. You should now have received a proposed valuation certificate which, in the absence of representation may become the final figure on the 31st December 2013. Dublin City Council has indicated an annual rate on valuation of 0.264.

Accordingly, a property with a valuation certificate of €10,000 per annum may be liable to rates of €2,640 (this is only a guide).

Exemption from Rates and Appeal

Schedule 4 of the Act stipulates a range of exemptions for charities. Specific exemptions apply to buildings occupied/used:

exclusively for public religious worship; caring for the sick / treatment of illnesses / maternity; School, College, University, Institute of Technology or any other educational institution for educational services and either funded by the Exchequer or else not conducted for the purposes of making a private profit and available to the general public (whether with or without a charge being made therefor); Art Gallery / Museum / Library / Park open to the general public; Occupied for the purpose of caring for the elderly, handicapped or disabled person not conducted for the purpose of making a private profit or funded by the Exchequer; exclusively as a community hall; conservation of the natural and built endowments in the State otherwise than for private profit; advancement of science, literature or the fine arts, otherwise than for private profit. Apart from the foregoing exemptions, there is a general charitable exemption for any land, building or part of a building:

(a) occupied by a charitable organisation;

(b) that uses same exclusively for charitable purposes; and

(c) otherwise than for private profit.

A charitable organisation is defined in the legislation which coincides largely with...

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