I am very much aware of the issue of commercial rates and the impact it is having on early years services.
It is my understanding that the valuation/rating code as it applies to early childhood care and education facilities was last altered following the commencement of the Valuation (Amendment) Act 2015 in June 2015.
In summary;
1. Group 1 type facilities referred to in the correspondence are exempt by way of Paragraph 22 Schedule 4 Valuation Acts 2001- 2015 which provides for the exemption of a building used exclusively for the provision of early childhood care and education and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit i.e. a not for profit organisation.
2. Group 2 type facilities are exempt under Paragraph 10 Schedule 4 Valuation Acts 2001- 2015 on the basis that the facility is used exclusively for the provision of educational services (ECCE) only.
3. Group 3 type facilities are essentially businesses established for the purpose of making a private profit and are therefore rateable.
There are also a number of early childhood care and education facilities which are exempt under Paragraph 16 Schedule 4 Valuation Acts 2001- 2015 on the basis that the facility is occupied by a charitable organisation and used exclusively by that body for charitable purposes.
Officials from my Department have contacted the Department of Public Expenditure and Reform with a view to arranging a meeting with them to discuss the issue of commercial rates for early years services.