Deirdre Clune
Ceist:111 Ms Clune asked the Minister for Finance if he will consider the waiver of commercial rates for pre-school services; and if he will make a statement on the matter. [23684/00]
Written Answers. - Tax Allowances.
Under existing valuation legislation, all properties used for commercial and industrial purposes, including pre-school services which fall into these categories, are liable for rates. The Valuation Bill, 2000, does not change this position.