§ Lord Lairdasked Her Majesty's Government:
Whether they will consider de-rating the Ancient Order of Hibernians, Loyal Orange Lodge and Gaelic Athletic Association premises as a method of supporting rural community development in Northern Ireland. [HL2183]
§ Lord Williams of MostynExisting legislation in Northern Ireland allows a measure of rate relief on any20WA hall where the wider community uses the facilities. Typically uses such as Sunday schools. community based youth clubs, OAP clubs, playgroups and church meetings are considered "charitable" and apportioned out as exempt. The degree of relief available is in direct proportion to the use of the facility for charitable and broad community purposes. There is no upper limit on the amount of relief available if the relevant criteria are satisfied.
The position in relation to GAA premises, and indeed other sports clubs such as soccer, cricket, rugby etc, is different, as relief for certain properties used for recreation is available under Article 31 of the Rates (Northern Ireland) Order 1977. A reduction of 65 per cent of rates liability is allowed in respect of all, or part, of properties used for purposes of a recreation, specified by the Department of Finance and Personnel. The property has to be occupied by a club or society that is not established or conducted for profit and, broadly speaking, does not employ professional players.
The review of rating policy launched by the Executive in 2000 is reaching its final stages and I can confirm that existing reliefs including sport and recreational relief and that which allows exemption from rates for properties used for public, charitable and certain other functions such as "public religious worship" are currently under consideration. No decisions have yet been taken. It is intended that these issues will be addressed in a policy paper to be published later in the year.