Dáil Éireann Debate, Wednesday - 21 April 2021
683. Deputy Matt Carthy asked the Minister for Housing, Local Government and Heritage if his attention has been drawn to the fact that a childcare facility (details supplied) has been charged a substantial bill for commercial rates; if this facility is exempt from such charges; and if he will make a statement on the matter. [18405/21]
View answerThe making of valuations for rating purposes is the sole responsibility of the Commissioner of Valuation who is independent in the exercise of his functions under the Valuation Acts 2001-2020. I, as Minister, have no function in decisions in this regard.
Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the Commissioner of Valuation under the Valuation Acts. In general, the Valuation Acts 2001 to 2020 maintain the long-standing position that properties, including private childcare facilities such as play schools, pre-schools, crèches and Montessori schools, that are established for the purpose of making a profit, are liable for rates.
A request for the review of a valuation of a property can be made to the Commissioner of Valuation under Part 6 of the Acts. I am informed by the Commissioner that correspondence in relation to the childcare facility referred to in this question, has been submitted to his office recently and is receiving attention.
In accordance with Circular 25/2016, arrangements have been put in place to facilitate the provision of information directly to members of the Oireachtas. Further information in relation to a specific case may be obtained by contacting the dedicated e-mail address in respect of the Valuation Office at oireachtas.enquiries@VALOFF.ie.
