Michael Moynihan (Cork North West, Fianna Fail)
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206. To ask the Minister for Public Expenditure and Reform if community child care facilities which operate on a not-for-profit basis, and have charitable status from the Revenue Commissioners, will be exempted from commercial rates following the recent amendment to the Valuation Bill; and if he will make a statement on the matter. [1282/15]

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. 

Maintenance of the valuation list is the responsibility of the Commissioner of Valuation who is independent in the exercise of his functions. Changes to the valuation list can only be made when the Bill, including the provision referred to, is enacted.