Committee Reports::Interim and Final Report - Appropriation Accounts 1971 - 1972::23 January, 1975::Appendix


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APPENDIX 9.

RATES ON GOVERNMENT PROPERTY

An Cléireach,

An Coiste um Chuntais Phoiblí.

At the proceedings of the Committee on 9 May 1974, I was asked with reference to Subhead A of the Appropriation Account for Rates on Government Property do I pay rates on all the Government Departments or do other Departments, such as the Office of Public Works, pay rates also. I said we pay the rates on all property owned by the State but that the Office of Public Works pay if liable for a rent inclusive of rates. I have since checked on the matter and wish to explain the position more fully, as follows:—

A footnote to the Estimate for Rates on Government Property indicates that further provision in respect of rents, rates etc. is made in the Vote for Public Works and Buildings and in the Vote for Posts and Telegraphs.

The State is exempt from rating in respect of any property shown in the Valuation List as occupied by it for a public purpose. In such cases, contribution in lieu of rates is paid out of my Vote.

Rates may be assessed in the interval between occupation of a property by the State and amendment of the relevant entry in the Valuation List to distinguish the property as being occupied by the State for a public purpose. In such circumstances, the Office of Public Works out of the Vote for Public Works and Buildings, and likewise the Department of Posts and Telegraphs out of the Vote for Posts and Telegraphs, pay rates assessed on properties they respectively acquire for State occupation. Rates assessed in similar circumstances on properties acquired by other Departments are paid out of my Vote. Also, rates on a number of properties administered by the Office of Public Works, which for one reason or another are not distinguished in the Valuation Lists as being of a public nature and so are not exempt from rating, for example certain houses occupied by members of the Garda Síochána as official Married Quarters, are met from the Vote for Public Works and Buildings, and the Department of Posts and Telegraphs pays rates in respect of wires vested in the Post Office under the Telegraph Act, 1868 and also in respect of wires acquired from the National Telephone Company.

J. M. McNICHOLL,

Accounting Officer,

Valuation Office.

23 Méan Fómhair, 1974