The purpose of the Child Care (Pre-School Services) Regulations, 1996, is to build on the existing good standards in our pre-school services and gradually improve standards throughout the sector to secure the health, safety and welfare of pre-school children and to promote the development of children attending pre-school services.
Under the regulations, pre-school providers are obliged to notify their local health board that they are carrying on or proposing to carry on a pre-school service. On receipt of notification the health board will provide relevant information to the applicant and arrange for an inspection to be carried out by an authorised person.
The Child Care (Pre-School Services) Regulations, 1996, are being introduced in a co-operative manner with pre-school providers. Where deficiencies are identified, providers are given a specific period of time in which to make specific improvements provided that the delay would not adversely affect the welfare of children.
In recognition of the need to stimulate the supply of childcare places, the Minister for Finance, in his Budget Statement on 2 December 1998, announced that capital allowances are being introduced for expenditure incurred on or after 2 December 1998 on the construction, refurbishment and extension of a crèche or nursery. The expenditure can be written off over seven years at 15 per cent per annum for the first six years, and 10 per cent in year seven.