Deirdre Clune
Question:177 Ms Clune asked the Minister for Finance the plans he has to reduce ratings on premises used for child care purposes; and if he will make a statement on the matter. [29470/00]
Written Answers. - Commercial Rates.
Under current valuation legislation child care facilities are liable for rates unless specific criteria for exemption can be shown. The principal grounds for such exemption from rates relate to the use of a property for public, charitable or educational purposes. In the area of education, exemption is limited to schools funded wholly or mainly from the public purse which do not rely to a large extent on fees, and which are not conducted for a profit. Consequently commercial child care providers are currently liable to rates. The Valuation Bill, 2000, does not alter this position.