Emer Currie
Ceist:639. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of ECCE-only childcare services that have received commercial rates bills in 2025 and 2026. [14241/26]
Amharc ar fhreagraTuesday, 24 February 2026
Ceisteanna (639, 641, 644, 645, 646, 647)
Emer Currie
Ceist:641. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of sessional childcare services that have received commercial rates bills in 2025 and 2026. [14243/26]
Amharc ar fhreagraEmer Currie
Ceist:644. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of part-time childcare services that have received commercial rates bills in 2025 and 2026. [14246/26]
Amharc ar fhreagraEmer Currie
Ceist:645. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of childminders that have had their homes assessed for commercial rates in 2024, 2025 and 2026. [14249/26]
Amharc ar fhreagraEmer Currie
Ceist:646. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of childminders that have received bills for commercial rates in 2024, 2025 and 2026. [14250/26]
Amharc ar fhreagraEmer Currie
Ceist:647. Deputy Emer Currie asked the Minister for Housing, Local Government and Heritage the number of ECCE childcare services that have had their premises assessed for commercial rates in 2024, 2025 and 2026. [14251/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 639, 641 and 644 to 647, inclusive, together.
Tailte Éireann is an independent Government agency and provides a property registration system, property valuation service, and national mapping and surveying infrastructure for the State. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act), and I, as the Minister for Housing, Local Government and Heritage, have no function in decisions in this regard.
Tailte Éireann has overall responsibility under the Act, for the maintenance of all Valuation Lists used by Local Authorities in the calculation of rates liability. General categorisations are used for different types of property assessed for rateable valuation purposes, primarily for descriptive purposes. For example, a shop will be categorised as a shop but not a particular type of shop, a butchers and fishmongers shop are both categorised as a shop, as the rateable valuation must reflect the value of the property itself; it is the property and not the business that is valued. Accordingly, Tailte Éireann does not categorise properties as ECCE-only or ECCE childcare services, sessional childcare services, part-time childcare services, childminder; the general categorisation for the majority of those properties is “créche”. Therefore Tailte Éireann cannot provide the numbers requested.
Under 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 commercial rates billing and collection of rates is solely a matter for the relevant local authority. Tailte Éireann has no function in that regard.
Question No. 640 answered with Question No. 638.
Question No. 641 answered with Question No. 639.