Ciarán Cuffe
Question:115 Mr. Cuffe asked the Minister for Finance if he will consider reviewing the policy of levying rates on child care facilities; and if he will make a statement on the matter. [18286/04]
View answerTuesday, 22 June 2004
Questions (124)
Written answers
I have no plans to provide for special treatment of child care facilities 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, which is the rental value of the property. Any rate payer 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.