Dáil Éireann Debate, Tuesday - 6 July 2004
215 Mr. J. O’Keeffe asked the Minister for Finance if his attention has been drawn to the fact that the development of child care centres is being restricted and impeded by the imposition of rates on such centres; and if he has proposals in this regard. [19980/04]
Amharc ar fhreagraI have no plans to provide for special treatment of child care centres under the Valuation Act. The Valuation Act 2001 maintained the long-standing position that commercial facilities, including child care facilities such as play schools, preschools, crèches and Montessori schools, are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment from the providers of other useful services and products which would be difficult in equity to resist.
The process could thus substantially reduce local authority revenues which would have to be made good by imposing corresponding increases on the remaining ratepayers. The rateable valuation of commercial property is based on net annual value, NAV, the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the commissioner of valuation in the first instance and subsequently to the independent valuation tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.
In recent years, the Government has carefully considered the whole area of child care and its cost. In that context, the core objective of Government policy in the area of child support is the provision of assistance to parents which offers real choice and is beneficial to all children. As a matter of policy, the Government has decided that child benefit will be the main fiscal instrument through which support will be provided to parents with dependant children. Since 1997, child benefit rates have increased by more than 230% compared to a projected increase in inflation of only 28% during the period 1997 to 2004.
My colleague the Minister for Justice, Equality and Law Reform has overall responsibility for the formulation of national policy on child care. In that context, the establishment of the €436.7 million Equal Opportunities Childcare Programme 2000 — 2006, EOCP, with funding provided by the European Union and the Exchequer under the national development plan and the anti-inflationary package, aims to increase the supply of centre based child care places by 50% or, approximately 28,400, by programme end. I understand that, to date, more than €250 million has been allocated in funding under the EOCP.
