Dáil Éireann Debate, Tuesday - 15 June 2004
174 Ms O. Mitchell asked the Minister for Finance if he will consider granting a rates exemption to child care facilities similar to that which applies to schools in view of the high cost of child care and the burden which it places on families. [17397/04]
View answerI have no plans at present to provide for special treatment of crèches under the Valuation Act. 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 (NAV) i.e. 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. A sum of €68 million has been provided for in the Justice, Equality and Law Reform Vote for 2004 in respect of grants for the provision of child care facilities.
175 Mr. Durkan asked the Minister for Finance if premises used under the equal opportunities children care programme might be exempted from rates; and if he will make a statement on the matter. [17685/04]
View answerI have no plans at present to provide for special treatment of crèches under the Valuation Act. 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 (NAV) 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. A sum of €68 million has been provided for in the Justice, Equality and Law Reform Vote for 2004 in respect of grants for the provision of child care facilities.
