Questions

551. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage if his Department has examined the possibility of amending the Valuation Act 2001 to provide for the classification of genuine equestrian centres and riding schools as agricultural premises, or to establish a separate reduced-rate category for such facilities; the legislative changes that would be required to achieve this; and if h…

552. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage the number of equestrian centres and riding schools currently entered on valuation lists and liable for commercial rates, by local authority; the aggregate annual rates liability attributable to these premises, where available; whether this information is separately identifiable within Tailte Éireann's valuation records; and if he …

553. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage the guidelines applied by Tailte Éireann when determining the rateable valuation of equestrian centres and riding schools, including the treatment of indoor arenas, outdoor arenas, stables, yards, ancillary buildings and car parking areas; whether these components are valued separately or as part of an overall valuation; the way in…

554. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage whether his Department has considered amending the definition of farm buildings in section 3 of the Valuation Act 2001, or Schedule 4 to that Act, to include buildings used for genuine equestrian instruction, riding schools, disability services, horse welfare and associated equestrian activities; whether the exclusion relating to t…

555. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage whether his Department has estimated the potential annual cost to local authorities of exempting qualifying equestrian centres and riding schools from commercial rates, or applying a reduced rate to such premises; whether alternative models, including a partial exemption limited to areas used for equestrian instruction and particip…

559. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage whether he will establish a formal review of the commercial rates treatment of equestrian centres and riding schools, in consultation with Tailte Éireann, local authorities, the Department of Agriculture, Food and the Marine, and representative bodies in the equestrian sector; the terms of reference and proposed timeline for any su…

560. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage the criteria under which premises used for community sport may qualify for an exemption from commercial rates under Schedule 4 to the Valuation Act 2001; whether riding schools or equestrian centres providing community-based, youth or disability sport can qualify under the existing provisions; the reasons any such facilities may be…

613. Deputy Ryan O'Meara asked the Minister for Housing, Local Government and Heritage the assessment his Department has made of the impact of commercial rates on the viability of riding schools and equestrian centres, particularly in rural areas; whether his Department has engaged with representative bodies on the issue; the contribution of these facilities to equine participation, youth sport, disability inclusion …

452. Deputy Brian Brennan asked the Minister for Housing, Local Government and Heritage if he will consider a review of the commercial rates for an industry (details supplied). [72090/26]

494. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage to clarify whether Men's and Women's Sheds as charitable organisations are exempt from commercial rates. [51746/26]

495. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage if, when a commercial premises is being valued for the purposes of commercial rates by Tailte Éireann, if it is Government policy that solar panels installed on the premises will result in an increased valuation. [51758/26]

500. Deputy Pat Buckley asked the Minister for Housing, Local Government and Heritage to issue a directive to permanently abolish commercial rates for Men’s Sheds; and if he will make a statement on the matter. [51844/26]

1027. Deputy Paul Lawless asked the Minister for Housing, Local Government and Heritage the total amount of commercial rates income collected by each local authority in the State for each of the past five years; the figures for gross rates billed, rates collected, collection percentage, and arrears for each year; and if he will make a statement on the matter. [41634/26]

1048. Deputy Mattie McGrath asked the Minister for Housing, Local Government and Heritage if shops that are registered charity shops are liable for rates by local authorities; and if he will make a statement on the matter. [42058/26]

1050. Deputy Mattie McGrath asked the Minister for Housing, Local Government and Heritage if he will issue a directive to local authorities directing them to exempt commercial rates for registered charity shops, in light of a High Court decision relating to the matter in October 2024; and if he will make a statement on the matter. [42092/26]

270. Deputy Mark Wall asked the Minister for Housing, Local Government and Heritage if he will confirm if ECCE-only childcare services are liable for commercial rates; and if he will make a statement on the matter. [38671/26]

153. Deputy David Maxwell asked the Minister for Housing, Local Government and Heritage if he has considered introducing measures to support riding centres in meeting commercial rates liabilities, including the possibility of subsidising such centres or reclassifying them as agricultural rather than commercial; and if he will make a statement on the matter. [23516/26]

682. Deputy Colm Burke asked the Minister for Housing, Local Government and Heritage if his Department is engaging with local authorities with a view to giving rates relief to childcare facilities given these facilitates are now being required to pay commercial rates even though they are providing an essential service to the community, and as a result of this additional cost many of them will not be reopening in Sept…

638. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of ECCE-only childcare services that are considered exempt and not exempt from paying commercial rates in 2025 and 2026, as per paragraph 10, schedule 4 of the Valuation Act 2001. [14240/26]

639. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of ECCE-only childcare services that have received commercial rates bills in 2025 and 2026. [14241/26]

640. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of sessional childcare services that are considered exempt and not exempt from paying commercial rates, as per paragraph 10, schedule 4 of the Valuation Act 2001. [14242/26]

641. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of sessional childcare services that have received commercial rates bills in 2025 and 2026. [14243/26]

642. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage his definition of ECCE, sessional and part-time childcare services; and how commercial rates are applied to each of them. [14244/26]

643. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of part-time childcare services that are considered exempt and not exempt from paying commercial rates, as per paragraph 10, schedule 4 of the Valuation Act 2001. [14245/26]

644. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of part-time childcare services that have received commercial rates bills in 2025 and 2026. [14246/26]