Fiona O'Loughlin (Kildare South, Fianna Fail)
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238. To ask the Minister for Housing, Planning, and Local Government the estimated cost of providing full relief from commercial rates for all registered childcare providers here. [49889/18]

John Paul Phelan (Carlow-Kilkenny, Fine Gael)
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Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists, prepared by the independent Commissioner of Valuation under the Valuation Acts 2001 - 2015. The levying and collection of rates are matters for each individual local authority and all rates income accrues to the local government sector.Local authority total gross rates income is reported in the Income and Expenditure Account of their Annual Financial Statements. However, as this data is not categorised by the different types of property used for business purposes, information in relation to the amount of rates contributed by registered childcare providers is not available in my Department.