Dáil Éireann Debate, Tuesday - 19 May 2026
882. Deputy Claire Kerrane asked the Minister for Children, Disability and Equality to provide an update on plans to charge childminders and ECCE providers commercial rates; where this process is at; and if she will make a statement on the matter. [37084/26]
Amharc ar fhreagraI 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.
The matter of rates payments for early learning and childcare service providers does not fall under the remit of the Department of Children, Disability and Equality; 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, Disability and Equality has no function in that regard; however, officials in the Department are engaging with colleagues in the Department of Housing to explore the solutions that might be available to rectify this situation.
As I have said previously, I believe childminders should not have their homes assessed for commercial rates, and I continue to progress this issue. In the interim, the Department sought and received clarity from Tailte Éireann on the current rules as they apply to childminders. The following communication was issued to the City and County Childcare Committees for wider circulation:
* Under the Valuation Act 2001, as amended (the Act) all property is rateable unless it falls into one of the exempt categories listed in Schedule 4 of the Act. There is no general exemption for Childminding Services.
* In determining rateability, all properties are examined on their individual merits. As a commercial business, childminding services are subject to commercial property rates, as determined by the Act. Where the childminder is operating from a designated area within the home, that is, a room(s) used exclusively for the purpose of childminding only, this room(s) may be subject to commercial property rates.
* Any room(s) that are not used exclusively for the purposes of childminding and are instead used both by the children who attend the childminding service and also are demonstrated to be materially used by the childminder’s own family as part of the home, are generally not subject to commercial property rate.
