Brendan Smith (Cavan-Monaghan, Fianna Fail)
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1366. To ask the Minister for Housing, Planning, and Local Government if community childcare facilities are exempt from rates; and if he will make a statement on the matter. [36235/18]

Brendan Smith (Cavan-Monaghan, Fianna Fail)
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1367. To ask the Minister for Housing, Planning, and Local Government his plans to exempt all childcare facilities from liability for rates in view of their role in the provision of preschool education; and if he will make a statement on the matter. [36236/18]

John Paul Phelan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 1366 and 1367 together.

The Commissioner of Valuation is independent in the performance of his functions under the Valuation Acts and the making of valuations for rating purposes is solely his responsibility.  As Minister, I have no function in relation to decisions in this regard.

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. In general, the Act maintains the long-standing position that all commercial properties - including all private childcare facilities such as play schools, pre-schools, crèches and Montessori schools - are liable for rates.

Schedule 4 of the Valuation Act 2001 lists properties that are exempt from rating purposes.  Schedule 4 was amended by the Valuation (Amendment) Act 2015 by inserting an exemption from rates for properties occupied by parties that provide early childhood care and education on a not-for-profit basis. This extension of the childcare and education exemption removed an anomaly that previously existed where parties that provided childcare and education on a charitable basis were exempt but those that did so on a not-for-profit basis were not.

In addition to the exemption of parties that provide childcare and early education on a not-for-profit basis, paragraph 10 of Schedule 4 to the Valuation Acts 2001 to 2015 also exempts from rates childcare facilities that exclusively provide the Early Childhood Care and Education Scheme.

The Acts are quite specific about the range of exemptions that can be allowed by the Commissioner, who has no discretionary latitude to grant exemptions not covered by Schedule 4.  As a matter of course, the Valuation Office examines all claimant cases on their individual merits by reference to the relevant statutory provisions governing the operation of the Valuation Acts as they relate to pre-school childcare facilities and all other categories of properties.