Schedule 4 of the Valuation Act, 2001 outlines Relevant Property Not Rateable i.e. property which is exempt from rates. This list is largely self-explanatory but often difficulties as to interpretation can arise, particularly in relation to the definition of charitable organisations & offices of State. This is a complex area and we would be happy to assist you should you require explanation as to whether your business qualifies for exemption. Please do not hesitate to contact us for further assistance.