Vol. 571 No. 4
229 Mr. Deasy asked the Minister for Finance his plans to exempt pre-schools and child care crèches from the payment of rates; if, in view of the shortage of facilities, he will consider granting such an exemption to help reduce the costs; and if he will make a statement on the matter. [22254/03]
The Valuation Act 2001, which came into force on 2 May 2002, updated the process by which valuations are determined. The Valuation Act listed, in Schedule Four, the relevant property, which is not liable for rates. The principal grounds for exemption from rates relate to the use of a property for public purposes, charitable purposes and public worship. In the area of education, exemption is limited to schools funded wholly or mainly from the public purse which do not rely to a large extent on fees, and which are not conducted for profit. Consequently, commercial pre-schools and child care providers are currently liable for rates.
This issue was considered carefully by the Government in the preparation of the legislation. The view I took at the time and which I still hold is that as more direct approaches to assisting the sector are already in place, child care facilities should continue to be liable for rates. It should also be recognised that ultimately the effect of removing any particular category of property from the valuation base is to increase the rates burden on other ratepayers which can in turn lead to increased pressure for further exemptions from other groups.
