Michael Ring
Ceist:188 Mr. Ring asked the Minister for Finance whether creches can be exempt from valuation rates in view of the fact that they provide social service and rates would mean higher child care costs for parents. [6936/98]
Written Answers. - Child Care Services.
Under existing valuation legislation, all properties used for commercial and industrial purposes, including creches, are liable for rates. Amending legislation would be required in order to exempt creches from rates. I do not have any proposals to amend the existing legislative provisions to exempt creches.