Dáil Éireann Debate, Tuesday - 17 February 2026
1031. Deputy Conor D. McGuinness asked the Minister for Children, Disability and Equality if she has received any update from the Department of Housing, Local Government and Heritage regarding Tailte Éireann sending commercial rates bills to pre-schools operating under the ECCE scheme; whether this is now the standard for all ECCE pre-schools; and if she will make a statement on the matter. [12439/26]
View answerUnder Irish law there is a distinct separation of functions between the valuation of rateable property and the setting and collection of commercial rates. The commercial rates payable on a particular property is a product of the valuation of that property determined by Tailte Éireann multiplied by the “Annual Rate on Valuation” (ARV) which is set annually by the elected members of the local authority as part of its budgetary process. The billing and collection of rates is solely a matter for the relevant local authority. Tailte Éireann has no function in that regard.
Engagement with the Department of Housing, Local Government and Heritage is ongoing. I have met with my cabinet colleague, Minister Browne, on this important matter.
