Early Childhood Care and Education

Thursday, 15 January 2026

Questions (502)

Conor Sheehan

Question:

502. Deputy Conor Sheehan asked the Minister for Children, Disability and Equality if ECCE/early years childcare and education services that are 100% State funded and effectively not operating for profit are liable for commercial rates; if so, if her Department will provide or subsidise commercial rates for ECCE services; if not, if the services are legally permitted to pass these costs onto parents through increased fees; and if she will make a statement on the matter. [3266/26]

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Written answers

Minister for Children, Disability and Equality

Commercial rates payments for early learning and childcare providers do 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 (DHLGH).

The Department Is engaging with DHLGH to seek clarification on the issue of rates for ECCE-only providers and will revert once this clarification is received.