Willie Penrose (Longford-Westmeath, Labour)
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649. To ask the Minister for Children and Youth Affairs the status of discussions between her Department and the Department of Housing, Planning and Local Government regarding the disparity of treatment in respect of the application of commercial rates to private early services that provide full day services or after-school services and have to pay full commercial rates; and if she will make a statement on the matter. [54013/17]

Katherine Zappone (Dublin South West, Independent)
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Firstly, I would note that the Department of Children and Youth Affairs has no function in determining which properties are rateable. This is the responsibility of the Commissioner of Valuation. The Valuation Office falls under the aegis of the Department of Justice and Equality.

The Valuation Act, 2001 as amended by the Valuation (Amendment) Act 2015 provides that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. Under Schedule 4, paragraph 22, community childcare facilities are exempt from commercial rates, by virtue of the fact that they operate on a not-for-profit basis. The Valuations Office have also advised that, under Schedule 4 paragraph 10, facilities who provide the Early Childhood Care and Education Scheme (ECCE) only are exempt from commercial rates.

Officials from the Department met with officials from the Department of Justice and Equality to discuss the issue of commercial rates for childcare providers. At this meeting it was reiterated that properties of occupiers that operate with the intention of making a profit are rateable, and that this applies to private childcare facilities.

It is my understanding that there are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts, 2001-2015. However, as noted earlier any issues concerning commercial rates do not fall under the remit of this Department. I would advise those with concerns to contact the Valuations Office who would be better placed to advise in this regard.