Enda Kenny (Mayo, Fine Gael)
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Question 182: To ask the Minister for Finance his views on whether it is appropriate that child care providers should be liable for commercial rates in cases in which such provision is community based and provided as a consequence of local co-operation and local interest together with public funding under community crèche programmes; and if he will make a statement on the matter. [17163/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Valuation Act 2001 provides that commercially operated child care facilities such as play schools, pre-schools, crèches and Montessori schools are liable for rates unless specific criteria for exemption are met.

Schedule 4 of the Valuation Act 2001 outlines the categories of property and the various uses that are deemed to be non rateable under the Act. Paragraph 10, pertaining to education, and paragraph 16, pertaining to charitable purposes, are two areas in that Schedule which may be relevant to the rateability of child care facilities.

In the area of education, under paragraph 10 of Schedule 4, exemption is limited to educational institutions not established and whose affairs are not conducted for making profit or funded wholly or mainly from funds provided by the Exchequer, and which in either case are open to the general public.

Paragraph 16 of Schedule 4 provides exemption for charitable organisations which occupy and use their facilities exclusively for charitable purposes and otherwise than for profit. Consequently, child care facilities established on a profit-generating basis, irrespective of whether they are in receipt of public funding, are liable for rates.

The basis of rateable valuation of commercial property, including crèches, is net annual value, NAV, that is, the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the Commissioner of Valuation in the first instance and subsequently to the independent valuation tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.

Beverley Flynn (Mayo, Independent)
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Question 183: To ask the Minister for Finance if there has been any change in the eligibility criteria for the primary medical certificate. [17223/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume the Deputy is referring to the disabled drivers and disabled passengers tax concessions scheme which is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect from the local Health Service Executive.

The medical criteria for the purposes of the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement are as follows: persons who are wholly or almost wholly without the use of both legs; persons who are wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs; persons without both hands or without both arms; persons without one or both legs; persons wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; and persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.

An individual who qualifies under the medical criteria, as set out above, is issued with a primary medical certificate. Possession of a primary medical certificate qualifies the holder for remission or repayment of vehicle registration tax, VRT, a repayment of value added tax, VAT, on the purchase of the vehicle and a repayment of VAT on the cost of adaptation of the vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from annual road tax to local authorities are also allowed.

An interdepartmental review group was established to review the disabled drivers' and disabled passengers'— tax concessions — scheme. The group examined all aspects of the scheme including the qualifying medical criteria. The report was published on my Department's website in July 2004 and copies have been placed in the Oireachtas library. As agreed by Government in June 2004, I will consider the report on an ongoing basis in the overall budgetary context having regard to the existing and prospective cost of the scheme.