Joan Burton (Dublin West, Labour)
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Question 395: To ask the Minister for the Environment, Heritage and Local Government the position of service providers who sign up to participate in the early childhood care and education scheme regarding the payment of rates; the conditions under which such providers are exempt from the payment of rates; and if he will make a statement on the matter. [26381/10]

John Gormley (Dublin South East, Green Party)
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Local 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 independent Commissioner of Valuation under the Valuation Act 2001. The question of whether or not a childcare provider in receipt of funding under the Early Childhood Care and Education scheme may be deemed exempt from the payment of rates is a matter for the Commissioner of Valuation.