Valuation Act 2001

SCHEDULE 4

Relevant Property Not Rateable

1.—Agricultural land.

2.—Land developed for horticulture.

3.—Land developed for forestry.

4.—Land developed for sport.

F91 [ 4A. (1) Any building or part of a building used exclusively for community sport, and otherwise than for profit and not being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904 .

(2) In this paragraph community sport means sport, the principal participants in which are

(a) inhabitants of the locality in which the building concerned (or part of the building concerned) is situate,

(b) inhabitants of localities neighbouring the first-mentioned locality, or

(c) in the case of sporting activities involving teams and with the consent of those responsible in the first-mentioned locality for organising sporting activities in that locality, persons from any geographical area.

4B. (1) Any building or part of a building used exclusively for community sport and otherwise than for profit, and being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904, but not including any building or part of a building

(a) used on a regular or occasional basis for the sale or consumption of alcohol or in conjunction with the sale or consumption of alcohol, or

(b) used directly or indirectly in the generation of income, not being

(i) club membership fees,

(ii) income received from community organisations for the use of the building or part for community purposes, or

(iii) income received from participants in community sport for the use of the building or part for the purposes of community sport.

(2) In this paragraph community sport has the same meaning as it has in paragraph 4A of this Schedule but with the modification that, in the case of subparagraph (1)(b)(iii) of this paragraph, the definition of that expression in that paragraph 4A shall be read as if for the principal participants in which are there were substituted the principal participants in which are, ordinarily . ]

5.—Farm buildings.

6.—Any domestic premises (but subject to section 59(4) (which provides that apartments are rateable in certain limited circumstances)).

7.—Any land, building or part of a building used exclusively for the purposes of public religious worship.

8.—Any land, building or part of a building used by a body for the purposes of caring for sick persons, for the treatment of illnesses or as a maternity hospital, being either—

( a) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit from an activity as aforesaid, or

( b) a body the expenses incurred by which in carrying on an activity as aforesaid are defrayed wholly or mainly out of moneys provided by the Exchequer and the care or treatment provided by which is made available to the general public (whether with or without a charge being made therefor).

9.—Any burial ground or crematorium which is not established or operated for the purposes of making a private profit and the income derived from the operation of which is used wholly to defray the expenses (including expenses of a capital nature) incurred in its operation.

10.—Any land, building or part of a building occupied by a school, college, university, institute of technology or any other educational institution and used exclusively by it for the provision of the educational services referred to subsequently in this paragraph and otherwise than for private profit, being a school, college, university, institute of technology or other educational institution as respects which the following conditions are complied with—

( a) (i) it is not established and the affairs of it are not conducted for the purposes of making a private profit, or

(ii) the expenses incurred by it in providing the educational services concerned are defrayed wholly or mainly out of moneys provided by the Exchequer,

and

( b) in either case it makes the educational services concerned available to the general public (whether with or without a charge being made therefor).

11.—Any art gallery, museum, library, park or national monument which is normally open to the general public and which is not established or maintained for the purpose of making a private profit.

12.—Property (whether falling within paragraph 11 or not) occupied by—

( a) the National Museum of Ireland,

( b) the National Library of Ireland,

( c) the National Gallery of Ireland,

( d) the Irish Museum of Modern Art Company,

( e) the Arts Council,

( f) the Heritage Council,

( g) the National Concert Hall F92 [ ],

( h) the Chester Beatty Library, or

( i) the National Theatre Society Limited.

F93 [ 12A. Property, being a building or part of a building, land or a waterway or a harbour directly occupied by

(a) any Department or Office of State,

(b) the Defence Forces, or

(c) the Garda S í och á na,

or used as a prison or place of detention, wherever situate F94 [ , but in this paragraph harbour does not include a harbour in respect of which a company has been established pursuant to section 7 of the Harbours Act 1996 ] . ]

13.—Any buoy, beacon or lighthouse.

14.—Any land, building or part of a building occupied for the purpose of caring for elderly, handicapped or disabled persons by a body, being either—

( a) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit from an activity as aforesaid, or

( b) a body the expenses incurred by which in carrying on an activity as aforesaid are defrayed wholly or mainly out of moneys provided by the Exchequer F95 [ , other than a body in relation to which such defrayal occurs by reason of the Nursing Homes Support Scheme Act 2009 ] .

15.—Any building or part of a building used exclusively as a community hall.

16.—Any land, building or part of a building which is occupied by a body, being either—

( a) a charitable organisation that uses the land, building or part exclusively for charitable purposes and otherwise than for private profit, or

( b) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit and—

(i) the principal activity of which is the conservation of the natural and built endowments in the State, and

(ii) the land, building or part is used exclusively by it for the purpose of that activity and otherwise than for private profit.

17.—Any land, building or part of a building occupied by a society established for the advancement of science, literature or the fine arts and which is used exclusively for that purpose and otherwise than for private profit.

18.—Any turf bog or turf bank used exclusively for the purpose of cutting turf or for making turf mould therefrom for fuel or manure.

19.—(1) Any building or part of a building occupied by a member of either House of the Oireachtas or a representative in the European Parliament which is used exclusively for the purposes of accommodating his or her constituency office and the whole or part of the expenses incurred in maintaining that accommodation are defrayed by that member or representative.

(2) In this paragraph “constituency office” means an office which is used solely for the provision of representative services by the member of the House of the Oireachtas or representative in the European Parliament concerned in his or her capacity as such a member or representative but does not include the head office of a political party or any other office occupied by a political party.

F96 [ 20. Any land, building or part of a building occupied by the Health Service Executive other than any land, building or part of a building referred to in paragraph 8 or 14. ]

F97 [ 21. The entire network (within the meaning of section 2 (1) of the Water Services Act 2007 ) used for the provision of water services (within the meaning of that subsection) by Irish Water or a person who holds a water services licence under section 79 of the Water Services Act 2007 or land and buildings occupied by Irish Water or such a licence holder. ]

F98 [ 22. Any land, building or part of a building used exclusively for the provision of early childhood care and education, and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit. ]

Annotations:

Amendments:

F91

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 39(a), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.

F92

Repealed (10.12.2015) by National Cultural Institutions (National Concert Hall) Act 2015 (44/2015), s. 30, commenced on enactment.

F93

Inserted (24.03.2014) by Local Government Reform Act 2014 (1/2014), s. 5(8) and sch. 2 part 6, S.I. No. 146 of 2014.

F94

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 39(b), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.

F95

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 39(c), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.

F96

Inserted (17.07.2015) by Health Service Executive (Financial Matters) Act 2014 (17/2014), s. 16, commenced on enactment.

F97

Inserted (28.12.2014) by Water Services Act 2014 (44/2014), s. 12, commenced on enactment.

F98

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 39(d), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.

F99

Deleted by Water Services Act 2017 (29/2017), s. 61, not commenced as of date of revision.

Modifications (not altering text):

C9

Prospective affecting provision: para. 21 deleted by Water Services Act 2017 (19/2017), s. 61, not commenced as of date of revision.

F97 [ 21. F99 [ ] ]