Robert Troy (Longford-Westmeath, Fianna Fail) | Oireachtas source

The suggestion is to abolish it, start afresh and make it based on profitability. At the end of the day, it is a tax on business. Why should a business pay the exact same commercial rates today as it was paying ten years ago when it was doing much better? For example, a shop in Mullingar that was connected to the construction sector and needed a large floor area to display large bulky goods, had in excess of 60 employed in the good times. A number of years ago, it was down to six employees and the rates stayed the same. That is wrong. My suggestion, basically, is to attach it to profitability so businesses can afford to pay.

When one looks back at the length of time it has taken to revalue a property, the Valuation Act came in in 2001 and the process did not start until 2005, which was ridiculous. It should never have been allowed happen. Be that as it may, it happened. It has taken nine years to revalue one third of the properties. By that calculation, even with additional staff coming on board, realistically we could be looking at 2030 by the time all properties are revalued. It should not be the case. Why is there not self-assessment? We introduced the local property tax and everybody can self-assess their own property.

If one does not do it in accordance with the regulations and guidelines then a penalty could be applied. Does that not make more sense? As my colleague, Deputy Sean Fleming, said, quite often the people who are in business might be better able to assess their commercial business as opposed to older people who do not have the confidence to do it in regard to the local property tax. I am sure every Member across the House has people coming to their clinics every week or month because they are unsure of the value to put on their house or whether they can pay the tax online or in the post office. We help them out. Anyone in business is well able to do that for themselves. The introduction of self-assessment would help to reduce administrative costs.

I wish to refer to two other areas as I am conscious my time is running out, one of which relates to GAA clubs. I welcome the amendment made in the Seanad in that regard. A Fianna Fáil local election candidate originally brought the matter to attention and published a Bill on it. To be fair to the Government, it took the measure on board, which I welcome. It is good that the Government acknowledges good ideas come from all sides of the House, and not just from the Cabinet table but from backbenchers and the Opposition benches.

I also refer to crèches. I tabled a Private Members’ motion which was discussed last night and the previous night on the affordability of child care. Child care costs are crippling working people at the moment. The State contributes to some of the costs associated with running a crèche. To be fair, I acknowledge that it is not just the Government but previous Governments also. A memo was sent by a crèche in my constituency which set out the rationale for the 11% increase it intended to introduce from 1 February. The reason it increased its charges included commercial rates, water rates, a reduction in the capitation grant, employers' PRSI and staff training. Four out of the five categories of cost were levied by the State.

Deputy Spring made a good suggestion. I accept community child care services are exempt but they comprise only one third of the 4,300 child care facilities in the country at the moment. To be fair, every service is providing something the State has failed to do, namely, early childhood care and education. The main contract with every service is with the State, whether it is to provide the free preschool year or the other schemes that are applicable. The Minister of State must go further. He must look in particular at the facilities that provide the free preschool year. At a minimum, the room or facility should be exempt because only then can one consider helping to reduce the costs.

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