Emer Currie (Dublin West, Fine Gael)
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8. To ask the Minister for Finance if in cases where buildings are provided for childcare as a condition for planning permission for residential developments, a mechanism could be found through the tax system to help lower the cost of fitting out such buildings, given that cost is proving to be a major impediment, particularly for community childcare providers; and if he will make a statement on the matter. [28066/25]

Emer Currie (Dublin West, Fine Gael)
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73. To ask the Minister for Finance his views on the way in which the tax system through, for example, tax relief could help increase the number of childcare places in communities, such as those in west Dublin; and if he will make a statement on the matter. [28065/25]

Emer Currie (Dublin West, Fine Gael)
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I am not sure if the Minister is aware but we have planning guidelines from 2001 where for every 75 dwellings that are built, 20 childcare places are also to be provided. If it was happening, I do not think we would have the problems we have regarding childcare. Sometimes it works. I am sure the Minister has seen that in his own constituency. However, sometimes the builders are exempt or facilities are built but are never opened. I am looking for some realistic and affordable supports for the likes of community crèches and smaller crèches to make that happen.

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 8 and 73 together.

Deputy Daly just referred to the regional Independents turning up. I just want to refer to how there is not a single member of the Opposition present despite its focus on speaking rights and the operation of the Dáil.

Regarding the important issue that has been raised by Deputy Currie, I appreciate its importance. Without the increase in the supply of childcare places, the efforts we have made as regards affordability have not had the effect we want. There is little point in making something more affordable if the places are not there to allow homes and households to avail of them.

The Deputy will be aware of the work the Department of Children, Disability and Equality is doing on this and the important work that the Minister, Deputy Foley, is doing to try to support the ongoing development and resourcing of core funding. Her Department has a programme in place - the building blocks extension grant scheme - under which she has announced a further €25 million to deliver an additional 1,500 early learning and childcare places for one-to-three-year-olds across our country.

I understand that 49 community and privately operated services have been now shortlisted for that funding. It may be of interest to Deputy Currie, given the very important matters she has raised, that employers have access to an accelerated capital allowance scheme that includes, for example, childcare services. This scheme provides for 100% capital allowances in the first year in respect of expenditure incurred on qualifying equipment and for an accelerated industrial buildings annual allowance and qualifying expenditure of 15% per annum for six years and 10% in the seventh year. We also allow, subject to certain criteria, income of up to €15,000 being exempt from income tax and USC.

Emer Currie (Dublin West, Fine Gael)
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At the heart of these questions lies an opportunity to link the provision of childcare places with the provision of new housing. Childcare needs a big idea that can deliver capacity at scale and value for money. I am not interested in the big chains that can do that already but in public supply and in supporting community crèches and the providers, primarily women, who have been running our smaller, independent, local facilities for years and struggling to do so. The Government is delivering new housing but can we also ensure that we are delivering childcare places in tandem with that? The mechanism that we currently have - the childcare facilities guidelines for local authorities from 2001 - is not working effectively. For every 75 dwellings, 20 childcare places are supposed to be provided. Sometimes, new crèche buildings are included in planning, are built and are opened but sometimes they are not.

I thank the Minister for the information on the capital supports but this forms part of a bigger overhaul of the planning guidelines to ensure that those crèches are not sitting empty, like they are in my constituency, that their use is not being changed and that we see more providers being able to operate in our local communities.

Paschal Donohoe (Dublin Central, Fine Gael)
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I will deal with the different issues that have been raised. I take on board the overall point that the Deputy is making regarding the efforts that we have to put in place to fund supply. That is being done in two different ways at the moment. At local authority level, the guidelines for planning authorities in respect of childcare facilities aim to make clear the minimum number of childcare places that should be provided for a certain number of dwellings that may be available in a new community or on a new site that is being developed. The planning dimension of this is getting clearer and clearer in terms of laying out our expectations regarding what should be built. From a core funding point of view, what we are aiming to do now is to work with the childcare sector to put in place the funding to try to help with the hiring and retention of staff. I understand that for the 2025 to 2026 programme, a further €45 million has been allocated, resulting in a combined core funding allocation of €390 million. I hope this, along with the implementation of the third employment regulation order, which is all about having the right levels of pay and the right standards within the sector, will lead to improvements in recruitment and retention. Regarding the buildings themselves, we have in place a grant scheme that is overseen by the Minister for Children, Disability and Equality, Deputy Foley, the aim of which is to deliver an additional 1,500 places.

I thank Deputy Currie for raising this. It is an important issue in west Dublin, including Dublin West, and we will continue to do all we can on it.

Emer Currie (Dublin West, Fine Gael)
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There is a lot of good in the programme for Government. It says that the Government will review these guidelines. It also commits to reviewing core funding and to the provision of public supply. I am here today to say that there are opportunities to combine those and come up with a big vision for the delivery of childcare in our communities. At the moment, there are exemptions to the rule on providing 20 childcare places for every 75 new dwellings. For example, one-bedroom apartments are exempt. Also, if developers say that there is a crèche nearby, then they do not necessarily have to include a crèche in their development even though it could comprise more than 75 dwellings. When the facilities are built, they are only shell and core and so may not be affordable for childcare providers.

We need to do what we said we would do in the programme for Government and pull on every lever to actually make delivery happen. We have to review and overhaul the guidelines but we also have to ensure that, when facilities are built, the places then follow.

Paschal Donohoe (Dublin Central, Fine Gael)
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I will raise these issues with the Minister, Deputy Foley, but I know she is aware of them already. I will discuss with her the measures we can put in place now to further increase the supply of new homes and the new childcare places that accompany those new homes. We have measures in place now with regard to helping with the recruitment and retention of staff and with the provision of childcare facilities within places of employment. We also have schemes available to help with capital costs to encourage the private sector to provide more childcare places.

As Deputy Currie has said, we need to look at the role the State itself can play in more actively supporting the sector in terms of the provision of places. The progress we have tried to make in the affordability of childcare has essential social benefits in delivering equality within the workplace and within the home, which is important. There are also important additional economic reasons for doing so. At a time of full employment, it becomes even more important to look at how we can help those living in and contributing to our country to return to the workplace, and childcare is an essential way in which we will do that. We have an array of different measures in place that are making a difference but I will work with the Minister, Deputy Foley, on this. I know she will be approaching me on these issues to see what further progress we can make.

I thank the Deputy for raising this important matter.