Seán Sherlock (Cork East, Labour)
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Question 982: To ask the Minister for the Environment, Heritage and Local Government if there is discretion on the part of local authorities to grant rates exemptions to non for profit organisations including those that provide full day care services for children, specifically when those child care facilities are funded through the national development plan; and if he will make a statement on the matter. [33823/09]

John Gormley (Dublin South East, Green Party)
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Rates are local property taxes that are levied by local authorities on commercial properties rateable under the Valuation Act 2001. Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation. The determination of the annual rate on valuation which is applied to property valuations to calculate rates is a decision taken locally by the elected members of a local authority in their annual budget.

With regard to the application of rates charges to child-minding facilities, local authorities only levy rates on commercial establishments. Where childcare provision is within a community facility, operating in a non-profit capacity, commercial rates do not generally apply.