I propose to take Questions Nos. 489, 490, 492, 501, 502 and 527 together.
The question of rates charged to commercial child care providers by local authorities is more appropriate to my colleagues, the Minister for Finance, who has responsibility for fiscal policy, and the Minister for Environment, Heritage and Local Government, who has responsibility for the local authorities.
I have been advised that a parliamentary question on this issue was put to my colleague, the Minister for Finance, on 26 May 2004. In his response he stated that he has: 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 Minister also pointed out: 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.
I am aware that there has recently been correspondence both with me and with my Department on this issue and I have been informed that this correspondence is being dealt with.