The matter of rates payments for Early Years’ service providers does not fall under the remit of my Department, nor does it have a role in determining which properties are rateable. This is the responsibility of the Commissioner of Valuation. The Valuation Office falls under the aegis of the Department of Housing, Planning and Local Government.
In this regard, I understand that the Valuation Act, 2001 as amended by the Valuation (Amendment) Act 2015 provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. Under Schedule 4, paragraph 22, community childcare facilities are exempt from commercial rates, by virtue of the fact that they operate on a not-for-profit basis. The Valuations Office have also advised that, under Schedule 4 paragraph 10, facilities who provide the Early Childhood Care and Education Scheme (ECCE) only are exempt from commercial rates.
Officials from this Department have met with officials from the Department of Justice and Equality – under whose ageis the Valuation Office formerly fell– to discuss the issue of commercial rates for childcare providers. At this meeting it was re-iterated that properties of occupiers that operate with the intention of making a profit are rateable, and that this applies to private childcare facilities offering services over and above ECCE only.
My Department sought legal advice in respect of private for-profit childcare facilities to establish if there may be grounds for exemption under the Act. The legal advice received confirmed that childcare facilities established for the purposes of making a profit are indeed rateable, and that no exemptions apply, other than as outlined above.
I remain committed to the provision of affordable and accessible childcare, and will continue to engage on this matter as appropriate.
