Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 384: To ask the Minister for the Environment, Heritage and Local Government the policy on the charging of rates by local authorities to child care providers, some having charitable status; and if he will make a statement on the matter. [35380/09]

Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 385: To ask the Minister for the Environment, Heritage and Local Government if his attention has been drawn to anomalies that exist in the charging of rates by local authorities to child care providers, despite many having charitable status; and if he will make a statement on the matter. [35381/09]

John Gormley (Dublin South East, Green Party)
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I propose to take Questions Nos. 384 and 385 together.

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 on the valuation lists prepared by the independent Commission 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 to child care facilities, local authorities levy rates on commercial establishments. Where child care provision is within a community facility, operating in a non-profit capacity, commercial rates do not generally apply.