Written answers

Thursday, 23 April 2026

Department of Children, Disability and Equality

Early Childhood Care and Education

Photo of Claire KerraneClaire Kerrane (Roscommon-Galway, Sinn Fein)
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169. To ask the Minister for Children, Disability and Equality to provide an update on her engagement regarding possible charges of commercial rates to childminders and ECCE providers; and if she will make a statement on the matter. [28751/26]

Photo of Norma FoleyNorma Foley (Kerry, Fianna Fail)
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I have met with my Cabinet colleague, Housing Minister Browne, on several occasions to discuss this matter, and I am hopeful that a satisfactory resolution can be reached.

I wish to remind the Deputy that the matter of commercial rates payments for early learning and childcare providers does not fall under the remit of the Department of Children, Disability and Equality, and the Department has no role in determining which properties are rateable.

The making of valuations for rating purposes is the sole responsibility of Tailte Éireann, formerly the Commissioner of Valuation. Tailte Éireann falls under the aegis of the Department of Housing, Local Government and Heritage.

Furthermore, the billing and collection of rates is solely a matter for the relevant local authority; the Department of Children has no function in that regard.

Engagement is ongoing with the Department of Housing, Local Government and Heritage and Tailte Éireann. As I have stated previously to the Deputy, I am committed to furnishing her with an update once there is clarity on this matter. I am hopeful that a resolution will be reached soon.

I believe childminders should not have their homes assessed for commercial rates. As I have stated previously, my understanding is that childminders are only likely to be charged rates if they have space dedicated solely to their childminding business, and that the large majority of childminders – who use the normal family rooms in the house for childminding – are therefore unlikely to be charged rates. We continue to seek clarity on this and will issue a clear message to childminders once this has been achieved.

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