Dáil Éireann Debate, Tuesday - 8 February 2022
493. Deputy Darren O'Rourke asked the Minister for Children, Equality, Disability, Integration and Youth if it is the case that a preschool providing only ECCE services will be liable for additional charges, for example, rates, and water rates and operating conditions if they take private fee-paying children during the same hours and sessions; and if he will make a statement on the matter. [6673/22]
View answerThe matter of rates payments for early learning and care service providers does not fall under the remit of the Department of Children, Equality, Disability, Integration and Youth; my Department has no role in determining which properties are rateable. This is the responsibility of the Commissioner of Valuation. The Valuation Office falls under the aegis of the Department of Housing, Local Government and Heritage.
In this regard, the Valuation Act, 2001 as amended by the Valuation (Amendment) Act 2015 provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. Under Schedule 4, paragraph 22, community childcare facilities are exempt from commercial rates, by virtue of the fact that they operate on a not-for-profit basis. The Valuations Office have also advised that, under Schedule 4 paragraph 10, facilities who provide the Early Childhood Care and Education Scheme (ECCE) only are exempt from commercial rates.
However, private Early Learning & Care (ELC) and School Age Childcare (SAC) facilities are considered to be commercial enterprises as they operate with the intention of making a profit, and hence they are rateable.
My Department has engaged with the Department of Housing, Local Government and Heritage on this issue and has sought a review of this policy.
