Water Services Act 2014
Public water services property not rateable
12. Schedule 4 to the Valuation Act 2001 is amended by inserting after paragraph 20 (inserted by section 16 of the Health Service Executive (Financial Matters) Act 2014) the following:
“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.”.