VALUATION ACT, 2001

67A. F100[Valuation for certain purposes of property not falling within Schedule 4

67A.—(1) The Commissioner may, in relation to property that does not fall within Schedule 4 and for the purposes of condition 2 of section 10 and section 15(1)(d)(i) of the Act of 1978, on application being made to him or her in that behalf by a person who appears to the Commissioner to have a sufficient interest in the matter, cause the value of the property to be determined in accordance with subsection (2).

• (2) If the value of a property falls to be determined for the purposes of subsection (1), that determination shall be made by reference to the values of other comparable properties, as appeared on an existing valuation list (as distinct from those that appear on a valuation list published under this Act) relating to the rating authority area in which that property is situate.

• (3) The value of the property determined in accordance with subsection (2) shall be deemed to be the rateable valuation of the property for the purposes referred to in subsection (1).

• (4) The Commissioner shall issue a certificate stating the value of the property as determined under subsection (2) to the person who made the application under subsection (1).

• (5) A reference in this section to a certificate issued by the Commissioner includes a reference to a certificate issued by a person duly authorised by the Commissioner to so issue.

• F101[(6) The production to a court or Tailte Éireann of a certificate issued under subsection (4), purporting to state the value of a property determined under subsection (2), shall, without proof of the signature of the person duly authorised to issue such a certificate, be sufficient evidence, until the contrary is proven, of the matters stated in the certificate.]

• (7) In this section and section 67B, “Act of 1978” means the Landlord and Tenant (Ground Rents) (No. 2) Act 1978.]

67B. F102[Rateable valuation of property for purposes of condition 5 of section 10 of Act of 1978

67B.—(1) The Commissioner may, for the purposes of condition 5 of section 10 of the Act of 1978, issue a certified copy extract of a valuation list in existence on the date of the grant of a lease of property to which that condition refers (as distinct from an extract of a valuation list published under this Act) stating the rateable valuation of that property on the date of such grant.

• (2) A reference in this section to a certified copy extract of a valuation list includes a reference to a copy extract of a valuation list certified by a person duly authorised by the Commissioner to so certify.

• (3) A certified copy extract of a valuation list issued under this section shall, until the contrary is proved, be regarded as a true copy of that extract.

• F103[(4) The production to a court or Tailte Éireann of a certified copy extract of a valuation list issued under subsection (1), purporting to be an extract of a valuation list, shall, without proof of the signature of the person duly authorised to certify such a copy extract, be sufficient evidence, until the contrary is proven, of the matters stated in the document.]]

68. F104[Prohibition against unauthorised disclosure of confidential information

68.—F105[…]]

69. F106[Commissioner may charge fees for copies of valuation lists, etc. supplied

69. F107[…]]

70. F108[Occupier may appoint agent

70.—An occupier may appoint an agent for the purpose of the service of certificates, notices or other documents under section 66.]

71. F109[Data sharing

71.—(1) Notwithstanding any enactment or rule of law—

• (a) a relevant person shall, upon a request from the Commissioner, provide the Commissioner with such information in the possession or control of the relevant person as the Commissioner may reasonably require for the purpose of enabling the Commissioner to perform his or her functions under this Act, and

• (b) the Commissioner shall provide a rating authority with such information in the possession or control of the Commissioner, pursuant to this Act, as that rating authority may reasonably require for the purpose of enabling it to perform its functions by or under any enactment.

• (2) In this section—

"relevant person" means any of the following:

• (a) a rating authority;

• (b) the Commissioners of Public Works in Ireland;

• (c) the Registrar of Companies;

• (d) the Property Registration Authority;

• (e) the Property Services Regulatory Authority;

• (f) the Revenue Commissioners;

• (g) any other person for the time being prescribed.]

SCHEDULE 1

Section 8.

Enactments Repealed

Session and Chapter or Number and Year	Short Title	Extent of Repeal
1 & 2 Vict., c. 56	Poor Relief (Ireland) Act, 1838	Sections 63 and 64
6 & 7 Vict., c. 36	Scientific Societies Act, 1843	The whole Act
15 & 16 Vict., c. 63	Valuation (Ireland) Act, 1852	The whole Act (other than section 28)
17 Vict., c. 8	Valuation (Ireland) Amendment Act, 1854	The whole Act
23 Vict., c. 4	Annual Revision of Rateable Property (Ireland) Amendment Act, 1860	The whole Act
27 & 28 Vict., c. 52	Valuation of Rateable Property (Ireland) Act, 1864	The whole Act
37 & 38 Vict., c. 70	Valuation (Ireland) Amendment Act, 1874	The whole Act
52 & 53 Vict., c. 27	Advertising Stations (Rating) Act, 1889	The whole Act
57 & 58 Vict., c. 60	Merchant Shipping Act, 1894	Section 731 in so far as it relates to rates
1 Edw. VII, c. 37	Valuation (Ireland) Act, 1901	The whole Act
No. 27 of 1930	Local Government (Dublin) Act, 1930	Section 69 and the Second Schedule
No. 47 of 1931	Railways (Valuation for Rating) Act, 1931	The whole Act
No. 35 of 1934	Limerick City Management Act, 1934	Section 28 and the Second Schedule
No. 28 of 1937	Commissioner of Valuation (Substitute) Act, 1937	The whole Act
No. 21 of 1939	Air-raid Precautions Act, 1939	Section 59
No. 25 of 1939	Waterford City Management Act, 1939	Section 27 and the Schedule
No. 5 of 1941	Cork City Management (Amendment) Act, 1941	Section 19 and the First Schedule
No. 24 of 1946	Local Government Act, 1946	Sections 13 and 21 and the Second Schedule
No. 14 of 1959	Fisheries (Consolidation) Act, 1959	Section 55(6)
No. 7 of 1960	Petroleum and Other Minerals Development Act, 1960	Section 54
No. 35 of 1978	Local Government (Financial Provisions) Act, 1978	Section 3 in so far as it relates to a domestic hereditament, a community hall or a farm building
No. 2 of 1986	Valuation Act, 1986	The whole Act
No. 2 of 1988	Valuation Act, 1988	The whole Act
No. 11 of 1997	National Cultural Institutions Act, 1997	Section 64

SCHEDULE 2

Section 12.

The Valuation Tribunal

1.—(1) The Tribunal shall consist of a chairperson and such number of deputy chairpersons (if any) and ordinary members as the Minister may determine from time to time, being such number as the Minister considers necessary for the performance by the Tribunal of its functions under this Act.

• (2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister may determine at the time of their appointment.

• (3) A person who was a member of the Tribunal immediately before the commencement of this Act shall continue in office as such a member for the remainder of the term of office for which he or she was appointed, unless he or she sooner dies or resigns from office.

• (4) The term of office of a member of the Tribunal shall be such period not exceeding 5 years as the Minister may determine when appointing him or her and, subject to the provisions of this Act, a member of the Tribunal shall be eligible for re-appointment as such a member.

• (5) A member of the Tribunal may at any time resign his or her office as such a member by letter addressed to the Minister and the resignation shall take effect on and from the date of receipt of the letter.

• (6) Where a casual vacancy occurs among the members of the Tribunal, the Minister may, if he or she thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his or her predecessor was appointed.

• (7) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister may from time to time determine.

• (8) Where a member of the Tribunal is—

• (a) nominated as a member of Seanad Éireann, or

• (b) elected as a member of either House of the Oireachtas or to the European Parliament, or

• (c) regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act, 1997, as having being elected to the European Parliament,

he or she shall thereupon cease to be a member of the Tribunal.

• (9) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.

2.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be chairperson thereof.

• (2) Where a chairperson of the Tribunal ceases during his or her term of office as such chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be chairperson of the Tribunal.

• (3) The chairperson of the Tribunal, shall, unless he or she sooner dies, resigns or otherwise ceases to be chairperson, hold office as such chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as chairperson of the Tribunal.

3.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairperson thereof.

• (2) Where a deputy chairperson of the Tribunal ceases during his or her term of office as such deputy chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be deputy chairperson of the Tribunal.

• (3) A deputy chairperson of the Tribunal shall, unless he or she sooner dies, resigns or otherwise ceases to be a deputy chairperson, hold office as such deputy chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as a deputy chairperson of the Tribunal.

• (4) Whenever the chairperson of the Tribunal is of the opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he or she may direct accordingly and if he or she directs, then, until he or she revokes his or her direction:

• (a) the Tribunal may act by such number of divisions as may be determined by the chairperson of the Tribunal from time to time;

• F110[(b) a division of the Tribunal shall consist, as the chairperson of the Tribunal determines, of one member or of 3 members, chosen, in either case, by him or her;

• (c) where a division of the Tribunal consists of 3 members—

• (i) at least one of those members shall be the chairperson or a deputy chairperson of the Tribunal,

• (ii) the chairperson of such a division shall be the person who is the chairperson of the Tribunal or, if the chairperson of the Tribunal is not a member of the division, the member thereof who is a deputy chairperson of the Tribunal;

• (d) the chairperson of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it;

• (e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and—

• (i) where a division of the Tribunal consists of one member, that division shall have all powers of the chairperson, and

• (ii) where a division of the Tribunal consists of 3 members, the chairperson of a division of the Tribunal shall have all the powers of the chairperson of the Tribunal,

and references in this Act to the Tribunal and the chairperson of the Tribunal shall be construed as references to a division and, where a division of a Tribunal consists of 3 members, the chairperson of a division, respectively.]

4.—(1) If and whenever the number of members of the Tribunal is 3, an appeal to the Tribunal shall be heard and determined by the 3 members.

• F111[(2) The Tribunal may, where it considers it appropriate, determine an appeal on the basis of written documentation submitted to it without holding a hearing under paragraph 5 of this Schedule.]

• (3) The Tribunal shall issue a written judgement setting forth the reasons for its determination in each appeal.

• F112[(4) The Tribunal shall cause that judgement to be published by such means as it decides are appropriate (and the Internet may be the means of such publication).]

F113[5. (1) The Tribunal may hold hearings and at the hearings may take oral evidence and may receive submissions by and on behalf of all parties to the appeal concerned and any another person appearing to the Tribunal to have an interest in or be likely to be affected by the determination of the appeal.

• (2) Hearings of the Tribunal shall be in private.]

6.—A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.

F114[7. A determination of the Tribunal, at or in relation to, an appeal (where it is the whole membership of the Tribunal or a division of the Tribunal that consists of 3 members that is dealing with the appeal) shall be that of a majority of its members.]

8.—The chairperson of the Tribunal may—

• (a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his or her possession or power specified in the direction,

• (b) direct any such person to produce to him or her any specified document or thing in his or her possession or power,

• (c) give any other directions for the purpose of an appeal that appear to him or her reasonable and just.

9.—A person who—

• (a) having been directed under paragraph 8 of this Schedule to attend before the Tribunal and having had tendered to him or her any sum in respect of the expenses of his or her attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him or her, without just cause or excuse disobeys the direction,

• (b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 8, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may lawfully require an answer,

• (c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 8 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 8, or

• (d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,

shall be guilty of an offence.

10.—If a person gives false evidence before the Tribunal in such circumstances that, if he or she had given the evidence before a court, he or she would be guilty of perjury, he or she shall be guilty of that offence.

11.—(1) The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister and the rules shall, without prejudice to the generality of the foregoing, make provision for—

• (a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,

• (b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative F115[including, where the Tribunal determines an appeal under paragraph 4(2) of this Schedule, the arrangements with respect to the submission of documents in writing],

• (c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,

• (d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,

• (e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,

• (f) the administration by the chairperson of the Tribunal of the oath to witnesses before the Tribunal,

• (g) the giving of a notice in writing to every interested party of every determination of the Tribunal in relation to an appeal to it, and

• (h) the making of a sufficient record of the proceedings of the Tribunal.

• (2) A notice of appeal to the Tribunal shall be in such form as is prescribed by rules made under this paragraph.

• (3) Rules made under paragraph 11 of the First Schedule to the Act of 1988 that were in force immediately before the commencement of this Act shall continue in force, subject to the modifications of their effect provided for in subparagraph (4) of this paragraph, as if they were made under this paragraph and may be amended or revoked accordingly.

• (4) The modifications mentioned in subparagraph (3) of this paragraph are—

• (a) the substitution in the rules concerned for references to a provision of the repealed enactments of references to the corresponding provision of this Act, and

• (b) any other modifications necessary to ensure that the operation of the rules are consistent with this Act.

12.—(1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal should be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.

• (2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person, may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.

• (3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of relevant property other than that to which the appeal relates.

13.—(1) Where a member of the Tribunal has a beneficial interest in property which is the subject of an appeal to the Tribunal under this Act or in any other property affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him or her in relation to the determination of the appeal, the member shall—

• (a) disclose to the Tribunal the nature of his or her interest,

• (b) take no part in the discussion on, or the consideration of, the appeal,

• (c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.

• (2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in property if—

• (a) he or she or his or her spouse F116[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] is the owner or occupier of the property or the part owner or part occupier, whether as joint tenant, tenant-in-common or otherwise, with one or more other persons of the property, or

• (b) he or she or his or her spouse F116[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] is connected with the owner or occupier of the property or is an employer or employee or principal or agent of, or a trustee or caretaker of the property for, the owner or occupier thereof, F117[or a person connected with such owner or occupier, or]

• F118[(c) he or she derives or is entitled to derive an interest in, income, dividend, revenue, profit, share or any other pecuniary benefit from the use, rental, occupation, letting or disposal of part or all of the property.]

• (3) For the purposes of this paragraph, an interest in property which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the property.

• (4) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence.

• (5) In any proceedings for an offence under subparagraph (4) of this paragraph, it shall be a defence for the person charged with the offence to prove that, at the time of the alleged offence, he or she did not know and had no reason to believe—

• (a) that he or she had a beneficial interest in the property concerned, or

• (b) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.

• (6) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.

• (7) Where a person who has a beneficial interest in property to which an appeal to the Tribunal under this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.

• (8) Where a determination by the Tribunal of an appeal under this Act is rendered invalid by virtue of subparagraph (7) of this paragraph, the appeal shall be determined again by the Tribunal.

• (9) Any question whether a person is connected with another, for the purposes of subparagraph (2) of this paragraph, shall be determined in accordance with the following provisions of this subparagraph (any provision that one person is connected with another person being taken to mean also that that other person is connected with the first-mentioned person):

• (a) a person is connected with an individual if that person is a relative of the individual,

• (b) a person, in his or her capacity as a trustee of a trust (whether of the property referred to in subparagraph (2)(b) of this paragraph or not), is connected with an individual who or any of whose children, or as respects whom any body corporate which he or she controls, is a beneficiary of the trust,

• (c) a person is connected with any person with whom he or she is in partnership,

• (d) a company is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it,

• (e) any 2 or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.

• (10) In subparagraph (9) of this paragraph—

“control” has the meaning assigned to it by section 432 of the Taxes Consolidation Act, 1997, and any cognate words shall be construed accordingly;

F119[“relative”, in relation to a person, means a brother, sister, parent, spouse, or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, of the person or a child of the person or of the spouse.]

• (11) For the purposes of subparagraphs (2) and (9) of this paragraph, “spouse”, in relation to a person, does not include a spouse who is living separately and apart from the person.

• F120[(12) For the purposes of subparagraphs (2) and (9) of this paragraph, "civil partner" in relation to a person, does not include a civil partner who is living separately and apart from the person.]

SCHEDULE 3

Section 14.

Relevant Property

1.—Property (of whatever estate or tenure) which falls within any of the following categories and complies with the condition referred to in paragraph 2 of this Schedule shall be relevant property for the purposes of this Act:

• (a) buildings,

• (b) lands used or developed for any purpose (irrespective of whether such lands are surfaced) and any constructions affixed thereto which pertain to that use or development,

• (c) railways and tramways, including running line property and non-running line property,

• (d) harbours, piers, docks and fixed moorings,

• (e) mines, quarries, pits and wells,

• (f) rights of fishery,

• (g) profits á prendre, other than rights of fishery,

• (h) tolls,

• (i) easements and other rights over land,

• (j) rights to drill for and take away petroleum,

• (k) canals, navigations and rights of navigation,

• (l) advertising stations and land and any buildings used as advertising stations,

• (m) electricity generating stations, including where appropriate—

• (i) all buildings and structures,

• (ii) all tanks, including fuel oil tanks, water tanks and chemical tanks,

• (iii) boilers, furnaces and ancillary fuel handling equipment,

• (iv) cooling water inlet and outlet facilities, including pump-houses, culverts, pipe-works, weirs and outfall works,

• (v) natural gas installations,

• (vi) effluent disposal works, including chimneys and treatment plant,

• (vii) wind generators, turbines and generators, together with ancillary plant and electrical equipment, including transformers,

• (viii) docks, cooling towers, embankments, canals (head race, tail race), locks, penstocks and surge tanks,

• (ix) dams, weirs, bridges, jetties, railways, roads and reservoirs,

• (x) all ancillary on site developments,

• (xi) all electric lines.

• (n) the entire networks subsumed in an undertaking including, as the case may be—

• (i) signal transmission and reception equipment, all associated masts, lines, cables, posts, pylons, supports, brackets, ducting, tubing and all equipment necessary for normal effective functioning of the networks up to the supply point for each individual consumer,

• (ii) all pipeline networks and systems, including pressurising and pressure reducing equipment, together with associated site developments,

• (iii) storage and containment facilities, including tanks, silos or other plant or developments used for the storage and for containment of any substance whether solid or fluid (liquid or gaseous),

• (iv) gas works, gas pipelines and natural gas terminals,

• (v) telecommunications, radio and television relay and rediffusion networks, including lines, cables and ancillary appendages necessary for the working of such networks,

• (vi) electricity transformer stations, including—

• (I) all buildings and structures,

• (II) all site developments,

• (III) transformers,

• (IV) electrical equipment, including switchgear, circuit breakers and associated developments,

• (V) all electric lines,

• (vii) electric lines (within the meaning of the Electricity (Supply) Act, 1927, as amended by section 46 of the Electricity (Supply) (Amendment) Act, 1945), including transmission and distribution networks and consumer service mains and networks on, over, or under ground, together with lines and cables with their respective supports (including poles, pylons and brackets), culverts, cuttings, ductings and pole transformers, used in association with those electricity conductors,

• (o) F121[…]

2.—The condition mentioned in paragraph 1 of this Schedule is that the property concerned—

• (a) is occupied and the nature of that occupation is such as to constitute rateable occupation of the property, that is to say, occupation of the nature which, under the enactments in force immediately before the commencement of this Act (whether repealed enactments or not), was a prerequisite for the making of a rate in respect of occupied property, or

• (b) is unoccupied but capable of being the subject of rateable occupation by the owner of the property.

SCHEDULE 4

Section 15.

Relevant Property Not Rateable

1.—Agricultural land.

2.—Land developed for horticulture.

3.—Land developed for forestry.

4.—Land developed for sport.

F122[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 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 F124[…],

• (h) the Chester Beatty Library, or

• (i) the National Theatre Society Limited.

F125[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 Síochána,

or used as a prison or place of detention, wherever situate F126, but in this paragraph "harbour" does not include a harbour in respect of which a company has been established pursuant to [section 7](https://www.irishstatutebook.ie/eli/1996/act/11/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 F127, 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.

F128[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.]

F129[21.—F130[…]]

F131[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.]

F132[SCHEDULE 5

Section 51.

Plant Referred to in Section 51

• (a) for containment or transmission, or

• (b) for one or more actions or a series of actions,

that may take place, before or after, the occurrence of action that induces, in a separate construction affixed to the property, a process of change in the substance concerned.