Pauline Tully (Cavan-Monaghan, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

240. To ask the Minister for Housing, Planning, and Local Government if community crèches are exempt from the payment of rates; and if he will make a statement on the matter. [35887/22]

Peter Burke (Longford-Westmeath, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Commissioner of Valuation is independent in the exercise of his functions under the Valuation Act 2001, as amended, and the making of valuations for ratings purposes is his sole responsibility. As Minister, I have no role or function in decisions in this regard.

The Valuation Acts maintain the long-standing position that properties - including private schools and private childcare facilities such as play schools, pre-schools, crèches and Montessori schools – that are established for the purpose of making a profit are liable for rates.

The Act sets out that all buildings used or developed for any purpose, including constructions affixed thereto, are rateable unless expressly exempted under Schedule 4 of the Act. Such exempt buildings would principally include those used for public worship, education and health care provided on a not-for-profit basis, and charitable purposes.

Childcare facilities that only provide the Early Childhood Care and Education Scheme (ECCE) for children of pre-school age are deemed to be exempt from rates. However, where a childcare facility provides both ECCE and for profit childcare then the whole premises is liable for rates.

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, 2001-2020. Firstly, before a determination is made, there is a right to make representations to the Valuation Office in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of the Valuation Office. There is a right of appeal to the Higher Courts on a point of law.