Dan Neville
Question:246 Mr. Neville asked the Minister for Finance if he will make an order to exclude community crèches from liability for rates. [23062/00]
Written Answers. - Community Crèches.
Under existing valuation legislation, all properties used for commercial and industrial purposes, including crèches, are liable for rates. However when operated for charitable or public purposes certain activities, including crèches, are exempted from rates.
There is no legislative provision that permits me to make an order excluding any type of property from liability for rates. To do so would require legislation.