I have responsibility for the implementation of the free Pre-School Year in Early Childhood Care and Education (ECCE) programme, which was introduced in January 2010 and which is participated in by some 4,300 pre-school services. A pre-school service's liability to commercial rates under the Valuation Act 2001, is a matter for the Valuation Office, acting under the remit of the Department of Finance. I understand that pre-school services which are operated by community not for profit organisations may, on a case by case basis, be exempted from commercial rates. In addition, the Valuation Office has advised that pre-school services participating in the ECCE programme will be considered to be exempt from commercial rates where the expenses they incur in providing their services are defrayed wholly by the State. My understanding is that in all other cases, pre-school services are regarded as being subject to these charges.