1783. Deputy Naoise Ó Muirí asked the Minister for Housing, Local Government and Heritage the reason Schedule 4 of the Valuation Acts 2001 to 2023 provides for the exemption of property used exclusively for charitable purposes from commercial rates, but does not extend this exemption to retail activities carried out by charities where the proceeds are used solely to support their charitable objectives; whether consideration has been given to amending the legislation in this regard; and if he will make a statement on the matter. [57910/26]

Summary

1783. Deputy Naoise Ó Muirí asked the Minister for Housing, Local Government and Heritage the reason Schedule 4 of the Valuation Acts 2001 to 2023 provides for the exemption of property used exclusively for charitable purposes from commercial rates, but does not extend this exemption to retail activities carried out by charities where the proceeds are used solely to support their charitable objectives; whether consideration has been given to amending the legislation in this regard; and if he will make a statement on the matter. [57910/26]

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• Commercial Rates

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