Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Senator Keane makes a very compelling argument. The provision of child care is a policy objective on which we have to do better, which I think is agreed by all parties.

The valuation element has a very small role. When I had an opportunity in this Bill to engage with Senators on all sides of the House I was asked to find out how much one could do. This was not originally envisaged when the Bill was published. We have managed to rectify an anomaly whereby councils interpreted not-for-profit differently. This caused considerable stress. I met some of the not-for-profits who, as Senator Keane rightly says, provide child care for families which are often under financial pressure. They have better things to do than be stressed out by local authorities considering their not-for-profit role. We have already had an exemption for charitable child care providers and for the early childhood care and education, ECCE, programme only. I saw the not-for-profit sector as the next obvious grouping.

While I am not unsympathetic to the argument or the difficulties and challenges in the child care sector, extending a rates exemption to those who provide a service, or aspire to provide a service, for profit would be seen as inequitable by other rate payers. If a business is set up for the purpose of making a profit, regardless of whether it makes a profit, is it right for the State to intervene and decide which profitable or potentially profitable business is more worthy of an exemption? That would be quite a move away from the valuation system. I have no doubt that this debate will continue and I hope this amendment brings welcome relief to approximately 1,000 child care providers around the country who give a very important service on a not-for-profit basis.