Dáil Éireann Debate, Wednesday - 14 October 2015
51. Deputy Joanna Tuffy asked the Minister for Children and Youth Affairs the up-to-date position regarding plans to exempt pre-school providers from commercial rates (details supplied); and if he will make a statement on the matter. [35841/15]
View answerThe issue of local authority commercial rates comes within the remit of the Department of Public Expenditure and Reform, which has responsibility for fiscal policy, and the Department of the Environment, Community and Local Government, which has responsibility for the local authorities.
The Valuation Office, which comes under the remit of the Department of Public Expenditure and Reform, is responsible for the implementation and interpretation of the Valuation Act 2001 under which commercial rates are levied by the local authorities. The Valuation Office prepares valuation lists of commercial properties, as required by the Act, and local authorities are obliged to collect rates on properties which are listed.
Following concerns expressed by childcare providers throughout the country, the issue of commercial rates on pre-school services was raised with the then Minister for the Environment, Community and Local Government Phil Hogan T.D. who confirmed that, in line with existing legislative framework, local authorities have no discretion in the collection of commercial rates on properties which are on the Valuation List. The concerns of childcare providers in relation to commercial rates were also brought to the attention of officials in the Department of Finance.
The Valuation (Amendment) Act 2015 exempts community not-for-profit childcare providers from commercial rates. However, private commercial childcare providers continue to be subject to commercial rates except those whose funding is derived only through capitation provided under the Early Childhood Care and Education (ECCE) programme.
