Under Paragraph 10 Schedule 4 Valuation Acts 2001- 2015 services who provide the Early Childhood Care and Education (ECCE) programme are exempt from commercial rates on the basis that the facility is used exclusively for the provision of educational services only.
The Single Affordable Childcare Scheme will not replace the ECCE programme, but rather the current targeted programmes administered by my Department. The new Affordable Childcare Scheme is intended to provide ‘wraparound’ care for pre-school and school-age children. For the first time, it will therefore be possible for a child in the ECCE programme also to benefit from a subsidy for additional childcare use. The scheme will be open to all childcare providers who are registered with Tusla initially, including both centre-based childcare providers (e.g. crèches, preschools and daycare centres) and child-minders. Should an ECCE only service choose to enter into contract for the Single Affordable Scheme they would no longer be classed as a facility that is used exclusively for the provision of educational services only, as the Single Affordable Scheme is not an educational programme, and would therefore be subject to commercial rates.
However, my officials will be arranging to meet with the Department of Public Expenditure and Reform to discuss the issue of commercial rates for early years services shortly.
