John Deasy (Waterford, Fine Gael)
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Question 79: To ask the Minister for Finance if preschool child care establishments and crèches are rateable under the Valuation Act 2001; and if he will make a statement on the matter. [16235/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The Valuation Act, 2001 maintains the long-standing position that all commercial facilities - including all preschool child care facilities such as playschools, preschools, crèches and Montessori schools - are liable for rates. However, charitable organisations providing child care facilities exclusively for charitable purposes and otherwise than for private profit are excluded from liability for commercial rates. In addition, operators of sessional places for 38 weeks of the year under the Early Childhood Care & Education Scheme (ECCE) are exempt from rates where: the property is used exclusively for the 38 week sessional ECCE funded preschool services and for no other purposes such as child minding, as a crèche funded by private fees or any other commercial use; the expenses incurred in providing the ECCE preschool sessional services are defrayed wholly or mainly out of monies provided by the Exchequer; the educational services are available to the general public.