{"id":11907,"date":"2022-06-06T12:26:51","date_gmt":"2022-06-06T12:26:51","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11907"},"modified":"2023-07-22T14:28:32","modified_gmt":"2023-07-22T14:28:32","slug":"rateable-property","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/rateable-property\/","title":{"rendered":"Rateable Property"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Rateable_Occupation\" title=\"Rateable Occupation\">Rateable Occupation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Beneficial_Occupation\" title=\"Beneficial Occupation\">Beneficial Occupation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Property_Included\" title=\"Property Included\">Property Included<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Basis_of_Valuation\" title=\"Basis of Valuation\">Basis of Valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Plant\" title=\"Plant\">Plant<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Agricultural_Property\" title=\"Agricultural Property\">Agricultural Property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Charitable_Exemptions\" title=\"Charitable Exemptions\">Charitable Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Not_Rateable\" title=\"Not Rateable\">Not Rateable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/rateable-property\/#Database\" title=\"Database\">Database<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Rateable_Occupation\"><\/span>Rateable Occupation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The property must be occupied, in order to be rateable.\u00a0 The primary liability for the rates, rests with the occupier. Prior to July 2014, any person in occupation could be made liable in respect of rates made within the previous two years.\u00a0 2014 legislation puts the onus of discharging rates on the owner, where there is a change in occupier.<\/p>\n<p>The rate is payable by the person in occupation, although other parties can be deemed liable, if there is no such person. \u00a0The occupier is the person who has the immediate use and enjoyment of the property.<\/p>\n<p>If a property is vacant, the rate is levied on the owner.\u00a0 A refund may be available if it is unoccupied for the purpose of additions, alterations and repair or because its owner is \u00a0bona fide, unable to obtain a tenant at reasonable rent.\u00a0 The refund is 1\/12 per month during occupation. \u00a0The 2014 Act reduces vacancy relief to 50% of the liability.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Beneficial_Occupation\"><\/span>Beneficial Occupation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In order to be a rateable occupier, the occupation must generally be exclusive\u00a0 to the occupier.The occupier is every person who has the immediate use or enjoyment of the \u00a0\u00a0premises. It must be of value and benefit to the occupier. The right must be exclusive right and be such as to entitle the occupier to exclude others.<\/p>\n<p>It is presumed that the owner is in beneficial occupation. \u00a0Where more than one person has immediate use and enjoyment of the property, one or more may be in paramount occupation.<\/p>\n<p>The occupation may be of some benefit or value.\u00a0 The occupation must be permanent in the sense that it must not be merely transient; this requires a minimal degree of permanence.<\/p>\n<p>A short-term letting or \u00a0temporary occupation will usually be sufficient.It must not be too transient.<\/p>\n<p>Generally, the owners will be in beneficial occupation.\u00a0 If not, the presumption may be rebutted.\u00a0 Intention of future occupation is not sufficient in itself if there has been no actual occupation.<\/p>\n<p>However, tf the premises is unoccupied when the rate is made, the rate may be assessed on the owner by statutory provision. Certain provisions apply where there is a change in occupation whihc may place liability on the successor or landlord, even if the property is not occupied by the former occupier.<\/p>\n<p>Exclusive possession in the sense of a lease is not necessarily required.\u00a0 The premises must be capable of some beneficial occupation, although this need not be significant.<\/p>\n<p>Transient occupation would not be enough to make a property \u201coccupied\u201d for rating purposes. A licensee may be liable to rates if his is (in fact) in exclusive possession or has the paramount right.<\/p>\n<p>Rates may be levied on an unoccupied property by statutory provision.\u00a0 A partial or full remission may be available.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Property_Included\"><\/span>Property Included<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Rateable property includes any land and buildings, but does not include land used for no purpose whatsoever.\u00a0 Mines, quarries, easements and similar rights are liable for rates. Rates applies to infrastructure such as water, gas, electricity mains.\u00a0 This includes\u00a0 transmission systems and associated physical infrastructure.\u00a0 They were rated as easements, although they are now rated on a single block basis.<\/p>\n<p>Rateable property includes the following<\/p>\n<ul>\n<li>buildings,<\/li>\n<li>land used or developed for any purposes and any constructions fixed to it,<\/li>\n<li>railways, tramways,<\/li>\n<li>harbours, piers and docks,<\/li>\n<li>mines, quarries, pits,<\/li>\n<li>right of fishery, other profit from pond, tows, easement,<\/li>\n<li>rights to drill and remove petroleum,<\/li>\n<li>canals, navigations,<\/li>\n<li>advertising stations,<\/li>\n<li>electricity generating stations including ancillary plants etc.<\/li>\n<li>The entire networks of electricity, telecommunications providers.<\/li>\n<\/ul>\n<p>The property must be occupied such as to constitute rateable occupation.\u00a0 It may be unoccupied but capable of rateable occupation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Basis_of_Valuation\"><\/span>Basis of Valuation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Historically, valuation was based on the annual value of the property.\u00a0 The Valuation Act, 1852 \u00a0provided that land \u00a0was to be valued by reference for the average price of agricultural produce.<\/p>\n<p>The Valuation Act, 2001 has modernised the basis of valuation of property.\u00a0 Value is to be taken by estimating the net annual value of the property.\u00a0 This is the rent at which it might reasonably be expected to be let out.\u00a0 It is assumed that the lease is one under which the tenant bears the repairs, insurance and other expenses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Plant\"><\/span>Plant<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All plant and equipment may be added to the value of property and become rateable.\u00a0 Plant, in this context, includes any fixture or structure attached to the property.\u00a0 Certain machinery may come within the definition of plant. It may be a fixture or structure associated with a premises which although free standing, is of a size, weight and construction such as to be permanent or semi-permanent.<\/p>\n<p>Account is to be taken of any \u201cplant\u201d on the property, cables, pipelines and\u00a0 equivalent infrastructure. A \u00a0wide range of plant and equipment is potentially rateable.\u00a0 Plant, in the rating context, includes all things affixed\u00a0 to the property.<\/p>\n<p>Plant means any fixture or structure attached to \u00a0or integrated into premises or which is used for any purpose of a permanent or semi-permanent nature.\u00a0 It may be a fixture or structure associated with the premises.\u00a0 It may be a freestanding item whose size, weight and construction is such as to be permanent or semi-permanent.\u00a0 It will therefore capture certain types of machinery and equipment.<\/p>\n<p>Plant includes<\/p>\n<ul>\n<li>all fixed furnaces, boilers, ovens and kilns;<\/li>\n<li>all ponds and reservoirs;<\/li>\n<li>constructions\u201d affixed to the premises comprising a mill, manufactory or building (whether on or below the ground) and used for the containment of a substance or for the transmission of a substance or electric current.<\/li>\n<li>It includes any such constructions which are designed or used primarily for storage or containment (whether or not the purpose of such containment is to allow a natural or a chemical process to take place). It excludes any such constructions which are designed or used primarily to induce a process of change in the substance contained or transmitted.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Agricultural_Property\"><\/span>Agricultural Property<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Agricultural land used for tillage, meadow, pasture, horticulture,\u00a0 forestry, outdoor surfaces, farm buildings, buildings used for fur farming and training of bloodstock are outside the scope of rates<\/p>\n<p>Extensive exemptions from rates had been\u00a0 granted by statute for agricultural land . Rates ceased to be chargeable on agricultural land after a Supreme Court ruling that the method of assessment was arbitrary and unconstitutional, being largely based on the nineteenth century \u00a0Griffith&#8217;s Valuation..<\/p>\n<p>The charge to rates on agricultural land was\u00a0 not replaced. This further narrowed the rates tax base, and by default, rates remained as a charge, on \u201ccommercial\u201d property only.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Charitable_Exemptions\"><\/span>Charitable Exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Land used for \u201ccharitable\u201d purposes are exempt. See the section on the legal definition of a charity. Charitable purposes includes use for not for profit educational, healthcare, religious purposes and similar \u00a0public benefit purposes generally. There are statutory exemptions for a range of land used for similar purposes. The exemption covers most of the following categories of building, when used on a not for profit basis<\/p>\n<ul>\n<li>burial grounds and crematoriums;<\/li>\n<li>schools and buildings used for educational purposes (on a not for profit basis with\u00a0 expenses\u00a0 defrayed by the Exchequer).<\/li>\n<li>places of worship;<\/li>\n<li>hospitals and infirmaries; (on a not for profit basis with\u00a0 expenses\u00a0 defrayed by the Exchequer);<\/li>\n<li>premises used for the care of sick, elderly, \u00a0handicapped or disabled persons on a not for profit basis (with expenses defrayed from Exchequer (but not otherwise);<\/li>\n<li>art galleries, museums, national monuments open for the public not established for the purpose of making a profit;<\/li>\n<li>community halls;<\/li>\n<li>buildings used by a society for the advancement of science or the arts;<\/li>\n<li>exemption under various urban renewal incentive schemes in designated areas; the \u00a0exemption from rates is\u00a0 or a number of years, typically up to 10 years.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Not_Rateable\"><\/span>Not Rateable<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The following categories of property are not rateable:<\/p>\n<ul>\n<li>domestic premises,<\/li>\n<li>agricultural land used for tillage, meadow, pasture, horticulture,\u00a0 forestry, outdoor surfaces, farm buildings, buildings used for fur farming and training of bloodstock;<\/li>\n<li>State property\u00a0 This covers lands occupied by a Minister for State, Defence Forces Garda Siochana;<\/li>\n<li>mines until seven years after opening;<\/li>\n<li>oil wells until twenty years after opening;<\/li>\n<li>buoys, beacons, lighthouses,<\/li>\n<li>land used for sport,<\/li>\n<li>land use for forestry,<\/li>\n<li>farm buildings,<\/li>\n<li>buildings used for public worship, religious worship,<\/li>\n<li>lands used by hospitals,<\/li>\n<li>crematoriums,<\/li>\n<li>ground lands used as schools, college, universities etc.<\/li>\n<li>galleries, museums, parks, national monuments;<\/li>\n<li>certain cultural property occupied by museums, galleries, arts council, heritage council and certain other designated bodies;<\/li>\n<li>lands used for the care of elderly or handicapped or disabled persons;<\/li>\n<li>community hall;<\/li>\n<li>lands occupied by a charitable organisation or a profit not established, affairs which are not conducted for the purpose of making a private profit where the principal activity of which is the conservation of ; natural and built<\/li>\n<li>endowments and the land, building is used exclusively for the purpose of that activity;<\/li>\n<li>land used by a societies for the advancement of science, literature or the fine arts;<\/li>\n<li>any turf, bog or turf bank for the purpose of cutting turf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Database\"><\/span>Database<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Local authorities\u00a0 levy rates on the occupiers of rateable property (rateable property as identified in the Valuation Acts 2001-2015). Commercial rates liability is calculated by multiplying the valuation determined by the Commissioner of Valuation by the Annual Rate on Valuation (ARV) adopted by the local authority at its annual budget meeting.<\/p>\n<p>The contents of a rate book prepared by a local authority may be stored electronically and may be published on the internet.<\/p>\n<p>The 2019 Act provides local authorities with the power to establish a database of rateable property and with the power to delegate this function to the Local Government Management Agency. The database shall include the following information in respect of each rateable property:<\/p>\n<ul>\n<li>the name of the occupier of the rateable property;<\/li>\n<li>the address of the rateable property;<\/li>\n<li>any unique reference number assigned in respect of the rateable property;<\/li>\n<li>the nature of the business undertaken at the rateable property;<\/li>\n<li>any other information in relation to the property that is considered appropriate by a local authority for the purposes of the performance of its functions under this Act.<\/li>\n<\/ul>\n<p>A local authority shall, upon becoming aware that any particular entered in the database maintained by it under this section is incorrect or has ceased to be correct, make such alterations in the database as it considers necessary.<em>\u00a0<\/em><\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11907\" data-postid=\"11907\" class=\"themify_builder_content themify_builder_content-11907 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Rateable Occupation The property must be occupied, in order to be rateable.\u00a0 The primary liability for the rates, rests with the occupier. Prior to July 2014, any person in occupation could be made liable in respect of rates made within the previous two years.\u00a0 2014 legislation puts the onus of discharging rates on the owner, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[337],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11907"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11907"}],"version-history":[{"count":7,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11907\/revisions"}],"predecessor-version":[{"id":11939,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11907\/revisions\/11939"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}