Dáil Éireann Debate, Wednesday - 26 May 2004
128 Mr. Stanton asked the Minister for Finance the plans he has to reduce the level of commercial rates paid by small child care facilities in view of the enormous financial burden this places on operators which is in turn passed onto parents; and if he will make a statement on the matter. [15834/04]
View answerI have no plans at present to provide for special treatment of crèches under the Valuation Act 2001. The Valuation Act 2001 maintained the long standing position that commercial facilities — including child care facilities such as play schools, pre-schools, crèches and Montessori schools — are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment from the providers of other useful services and products, which would be difficult in equity to resist. The process could thus substantially reduce local authority revenues, which would have to be made good by imposing corresponding increases on the remaining ratepayers.
The rateable valuation of commercial property is based on net annual value, that is, the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the commissioner of valuation in the first instance and subsequently to the independent valuation tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.
