Damien English (Meath West, Fine Gael) | Oireachtas source

I will go through it again. In addition to the exemption of those that provide child care and early education on a not-for-profit basis, the Valuation Office's interpretation of paragraph 10 of Schedule 4 to the Valuation Act 2001 means that those that only provide the early childhood care and education scheme are also exempt from rates. The vast majority of occupiers will qualify for the updated relief from 2016 onwards.