Valuation Act, 2001

Rateability of relevant property.

15.—(1) Subject to the following subsections and sections 16 and 59, relevant property shall be rateable.

(2) Subject to sections 16 and 59, relevant property referred to in Schedule 4 shall not be rateable.

(3) Subject to section 16 , relevant property, being a building or part of a building, land or a waterway or a harbour directly occupied by the State (including any land or building occupied by any Department or office of State, the Defence Forces or the Garda Síochána or used as a prison or place of detention), shall not be rateable.

(4) A fishery on which a rate is struck under section 55 of the Fisheries (Consolidation) Act, 1959 , shall not be rateable.

(5) In subsection (3) “harbour” does not include a harbour in respect of which a company is established pursuant to section 7 of the Harbours Act, 1996 .