Derek Nolan (Galway West, Labour)
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83. To ask the Minister for Public Expenditure and Reform if he will allow for amendments to the upcoming valuation Bill that will abolish commercial rates for community and not-for-profit early childhood care and education services; and if he will make a statement on the matter. [47560/14]

Brendan Howlin (Wexford, Labour)
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The Valuation (Amendment)(N0.2) Bill 2012 was passed by the Seanad on 20th November 2014 and includes a Government amendment, accepted at Report Stage, to insert into Schedule 4 of the Valuation Act 2001 an exemption from rates for properties occupied by parties that provide early childhood care and education on a not-for-profit basis. I intend that the Bill will be considered by the Dáil shortly.