David Stanton
Question:126 Mr. Stanton asked the Minister for Finance if he will consider exempting crèches and pre-schools from local authority rate charges; and if he will make a statement on the matter. [30849/04]
View answerThursday, 25 November 2004
Questions (128)
Written answers
I 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 would 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.
The core objective of Government policy in the area of child support is to provide assistance which will offer real choice to parents and which will benefit all children. In that context, our policy has been to increase child benefit by substantial amounts as the main fiscal instrument through which support will be provided to parents with dependant children. Child benefit provides assistance to all parents in whatever caring choices are most appropriate for them and their children. In addition, unlike tax relief, it provides support to parents irrespective of their income status. The Government has also undertaken measures to favour the supply of child care by tax incentives to set up facilities and relief from benefit-in-kind for free or subsidised child care provided by employers. Taken together these represent substantial measures to assist with the cost of child care.
My colleague, the Minister for Justice, Equality and Law Reform, has overall responsibility for the formulation of national policy on child care. In that context, the establishment of the €449 million equal opportunities child care programme 2000 — 2006, with funding provided by the EU and the Exchequer under the national development plan, aims to increase the supply of centre based child care places by 50%, or approximately 28,400, by programme-end.