THE Minister of State at the Department of Housing, Local Government and Heritage, John Cummins TD, said there are currently no plans for Government to amend the Valuation Act 2001 to provide for the classification of equestrian centres and riding schools as agricultural premises.

The Minister of State was answering parliamentary questions from Fianna Fail’s Ryan O’Meara, including if his department would 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.

Cummins explained that Tailte Éireann is an independent Government agency and provides a property registration system, property valuation service, and national mapping and surveying infrastructure for the State. “The billing and collection of rates is solely a matter for the relevant local authority. Tailte Éireann has no function in that regard,” he said.

O’Meara asked if the department had considered amending the definition of farm building to include buildings used for genuine equestrian instruction, riding schools, disability services, horse welfare and associated equestrian activities.

Exemptions

The Minister of State said: “In relation to equestrian facilities, the exemption in Schedule 4, paragraph 4 for “land developed for sport” covers certain equestrian facilities, such as racecourses, but excludes structures such as arenas, stands and associated facilities.

“The only other element of the equine industry which satisfies the exemption provisions is the breeding of horses. Buildings used for breeding of horses are classified as being of agricultural use and are ‘farm buildings’ as defined in the Act.

“On the other hand, buildings used for the training of racehorses, equestrian purposes or livery premises are rateable under the Act because they are considered to be part of a commercial enterprise. Such buildings would typically include stables for horses, covered riding arenas, tack rooms and ancillary buildings used to support the enterprise.”

He added: “Any change to the Act, or the list of exemptions stated under Schedule 4, would require an amendment to primary legislation. There are currently no plans for Government to amend the Act in this regard. Any proposal to amend is likely to give rise to calls by other stakeholders, and their various trade representative bodies, for further de-rating within their sector(s).

“Any change to the current rateable valuation system that would remove from rateability or reduce the rates liability on a particular class of property would in effect transfer that burden to all other ratepayers in a rating authority area with potential negative impacts for local Government funding.”

The Minister said he understands, from Tailte Éireann, that there are 175 equestrian centres currently entered on the Valuation Lists.

Oireachtas appearance

Speaking to The Irish Field on Friday, Deputy O’Meara said: “I have asked the Oireachtas Joint Committee on Agriculture, Food and the Marine to hold a session on this topic and they have confirmed that they will.

“It is a function for the Department of Housing because rates is a local government issue, but I think it’s really important the agricultural committee are involved, because it’s about the equine industry, access to the industry and the future of it, and so they’ll have to come at it from the point of view of the challenges that rates pose to the future of the industry; as opposed to a simple conclusion that we need to change it.

“The impact is on the equestrian industry and that falls under the view of the agricultural committee. The industry need to be making the point that they should be treated fairly within an exception that is already there for agriculture.”

Separately, Deputy O’Meara has written to the Minister for Children, Disability and Equality, Norma Foley TD, on the topic of equine assisted therapy. “Horses play such an important part of policy around disability and providing supports for people with disabilities. We have a good few of them, we want more of those equine therapies across the country, but rates does pose a challenge for them as well.”