Dáil Éireann Debate, Tuesday - 18 December 2018
650. Deputy Dara Calleary asked the Minister for Housing, Planning and Local Government the status of proposals to cut the cost of commercial rates for childcare providers; the type of operator that is required to pay commercial rates; if this policy is applicable in each local authority area; if local discretion applies; and if he will make a statement on the matter. [53117/18]
Amharc ar fhreagraLocal authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the Commissioner of Valuation under the Valuation Acts 2001 to 2015. The Commissioner of Valuation has responsibility for valuation matters, including determination of relevant property under the Acts for the purposes of rates. As Minister, I have no function in relation to decisions in this regard. The levying and collection of rates are matters for each individual local authority.
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. Such exempt buildings would principally include those used for public worship, education and health care provided on a not-for-profit basis, and charitable purposes. Included in the exemptions under Schedule 4 are properties occupied by parties that provide early childhood care and education on a not-for-profit basis, and properties that only provide the Early Childhood Care and Education Scheme. In general, the Acts maintain the long-standing position that all properties of occupiers that operate with the intention of making a profit are rateable, including all private childcare facilities. There are no proposals under consideration for a discount of commercial rates for childcare service providers in this regard.
The Acts are quite specific about the range of exemptions that can be allowed by the Commissioner of Valuation, who has no discretionary latitude to grant exemptions not covered by Schedule 4. As a matter of course, the Valuation Office examines all cases on their individual merits by reference to the relevant statutory provisions governing the operation of the Valuation Acts as they relate to pre-school childcare facilities and all other categories of properties.
