Joan Burton (Dublin West, Labour)
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Question 142: To ask the Minister for Finance the position of service providers who sign up to participate in the early childhood care and education scheme regarding the payment of rates; the conditions under which such providers are exempt from the payment of rates; and if he will make a statement on the matter. [26380/10]

Ruairi Quinn (Dublin South East, Labour)
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Question 143: To ask the Minister for Finance if providers of child care participating in the early childhood care and education scheme are exempt from paying local authority rates; the steps a provider should take if they are presented with a bill for rates by their local authority; if he will provide official certification for providers which will ensure providers are exempt from rates; and if he will make a statement on the matter. [26443/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 142 and 143 together.

The Valuation Act, 2001 maintains the long-standing position that all commercial facilities - including all pre-school childcare facilities such as playschools, pre-schools, crèches and Montessori schools - are liable for rates. However, providers of sessional places for 38 weeks of the year under the Early Childhood Care & Education Scheme (ECCE) are exempt from rates where: 1. the property is used exclusively for the 38 week sessional ECCE funded pre-school services and for no other purposes such as child minding, as a crèche funded by private fees or any other commercial use. 2. the expenses incurred in providing the ECCE pre-school sessional services are defrayed wholly or mainly out of monies provided by the Exchequer. 3. the educational services are available to the general public.

Any individual ratepayer who has concerns about the valuation of their property or of any part thereof, including its ratability or the method of calculation may, on payment of a statutory fee of €250, apply to the Valuation Office for a revision of the valuation. If dissatisfied with the outcome, they may appeal to the Commissioner of Valuation in the first instance and subsequently to the independent Valuation Tribunal. There is also a further right of appeal to the High court and ultimately to the Supreme Court on a point of law.

When the valuation of any property is revised, an individual certificate or notice of the valuation is issued as a matter of course to the occupier or his/her agent and a copy is also sent to the local authority. This certificate indicates the status of the subject property, post revision, i.e. whether it is rateable or exempt. On receipt of a certificate, indicating exemption, the local authority will not demand rates from the occupier in keeping with the decision of the Commissioner. I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and that as Minister for Finance, I have no function in decisions in this regard.