Damien English (Meath West, Fine Gael)
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Question 176: To ask the Minister for Finance the consideration he has given to reducing the commercial rates applicable to private child care facilities in line with the commercial rates applicable to community child care facilities; and if he will make a statement on the matter. [46013/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and that I, as Minister for finance, have no function in decisions in this regard.

The Valuation Act, 2001, which came into effect on 2 May, 2002, provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable unless expressly exempt under Schedule 4 of the Act. Charitable organisations providing childcare facilities exclusively for charitable purposes and otherwise than for private profit are excluded from liability for commercial rates. However, the Act maintains the long-standing position that commercial facilities, including all private childcare facilities operating for profit such as play schools, pre-schools, crèches and Montessori schools, are liable for rates.

I have no plans to provide for special treatment of private childcare facilities under the Valuation Act which provides that all buildings used for commercial enterprises are valued in a fair and equitable manner.