Patrick O'Donovan (Limerick, Fine Gael)
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Question 107: To ask the Minister for the Environment, Community and Local Government to review the practice of charging of commercial rates on community child-care initiatives that are registered charities and not for profit organisations; and if he will make a statement on the matter. [10751/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Commercial 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 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 to childcare facilities, local authorities 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.