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).
I recently met with my cabinet colleague, Minister Browne, in order to discuss this issue. Additionally, officials in the Department are engaging with their colleagues in DHLGH and in Tailte Éireann.
I can update the Deputy once clarification on the matter is received.