I welcome the Minister of State to the House.

Before I call on the first Senator, I welcome guests of Senator Neasa Cosgrove from ATU in Sligo, Silvia and Martyna, to Seanad Éireann and thank them for being here. I call Senator Kennelly.

I thank the Cathaoirleach. Indeed, I welcome the Minister of State to the Seanad this afternoon.

Today I am speaking, once again, to highlight the urgent and worsening situation at Foildarrig Bridge in Duagh, which is situated in north Kerry. It is a critical piece of infrastructure that has been forced to close again this week following heavy rainfalls which caused movement in the remedial works that were granted by the Department of Transport, thankfully, over a year and a half ago. The engineers have assessed the structure and deemed it unsafe again, leaving the community facing yet another period of disruption mere months after the 16-week closure last year. This is not a new problem. It is a chronic issue that has now reached breaking point.

In spring 2024, remedial works were carried out on Foildarrig Bridge in an effort to stabilise the structure and address ongoing erosion. While those works were welcome, they were clearly not the long-term solution the bridge needed. Last December, Kerry County Council management confirmed that an application had been made to the Department of Transport under the climate change adaptation and resilience works programme to finally address the erosion issue in a permanent and durable way. Unfortunately, that application was not successful. Now we are facing an even more urgent deadline. The funding mechanism for the next round, for 2026 funding, is closing on Friday, 20 November. Kerry County Council is applying again and I am imploring the Minister today to ensure that the future of this road and this bridge is prioritised for immediate support.

The people I represent cannot continue to endure recurring closures. When this bridge shuts, it tears through the daily life of this community, cutting off access to businesses, schools, shops, farms, all services, the GAA pitch and the community centre in Duagh. Indeed, our long-awaited greenway has an entrance point on this road which will be denied during closures. It adds miles to every journey. It drains time, resources and economic activity from an area that simply cannot absorb repeated disruptions of this scale.

We urgently need a two-stage commitment. The first is immediate funding for design work to identify and scope the long-term engineering solutions that will finally stabilise the bridge and protect it against future weather-related events. The second is a guarantee that once design work is complete, the Department will support the drawdown of the specific capital funding required to carry out these emergency essential works. Without this, we will continue to live in a cycle of closures which is unfair to everyone in my area. Emergency assessments and temporary fixes are not acceptable for the people of Duagh and, indeed, the whole of north Kerry and the surrounding communities, or for the businesses and families who rely on this route every day.

The severity of this situation cannot be overstated. It has to be made a priority. Today I am asking the Minister to ensure that Foildarrig Bridge is treated with the urgency it deserves, that funding streams are fully utilised and that this vital piece of infrastructure is finally secured for the long-term future of the community I proudly represent.

I thank Senator Kennelly for raising the matter. The Senator is a proud representative of his area and I hear his concerns in terms of the temporary fixtures and temporary solutions. The Senator is correct that it is unacceptable that a 16-week closure deprives people. The Senator painted a very dark picture of the lack of connectivity.

I am taking the matter this afternoon for my colleague, the Minister for Transport, Deputy O'Brien.

The bridge rehabilitation scheme in the context of Foildarrig Bridge in Duagh is one that we have been here before with. The Senator has been a very strong advocate of this project. As he knows, in the 2025 regional and local roads programme, Government is strongly committed to the protection of the existing road network. I should point out on behalf of the Department that the improvement in maintenance of the regional and local road network in County Kerry is the statutory responsibility of Kerry County Council in accordance with the Roads Act 1993. Works on these roads are funded from the council's own resources and are, as the Senator said, supported by State road grants. The initial selection and prioritisation of works to be funded is a matter for the local authority, but I would be happy to visit the area again with the Senator and to make the case that he has made, both to the Department and to Kerry County Council.

The Department of Transport provides grant assistance to local authorities under the regional and local roads grant programme for a number of targeted programmes, including what we are discussing today here, namely, the bridge rehabilitation grant programme. Applications are sought each year from eligible local authorities under the programme for consideration for funding in the subsequent year. Councils are asked to submit applications in order of priority. This year, Kerry County Council has been allocated €930,000 for ten schemes under the bridge rehabilitation programme. Last year the council was allocated funding of €845,000 under the same programme, which did include funding for the Foildarrig Bridge to facilitate a special inspection and provision of rock protection on the embankment. It should be noted that approval to proceed with works in the river is also needed from Inland Fisheries Ireland and not from the Department of Transport. There is a need for greater connectivity between all relevant stakeholders here, and I would be happy to work with the Senator on that.

The Department of Transport sought applications in October of last year for funding of climate change adaptation and resilience works on regional and local roads to be carried out by the local authorities during this year. The schemes for inclusion in the application are decided by the local authorities. Applications are made to the Department, taking into account the terms applying for the grant and the available budget for the grant programme. As the Senator knows, it is not possible to allocate funds to all projects. On this occasion, the scheme at Foildarrig Bridge was not allocated funding under the climate change adaptation and resilience works programme. However, the Department will work with Kerry County Council to apportion funds and address areas of urgent and immediate concern as deemed appropriate by the local authority. This is why I think it is important that the Senator and I go back there to make the case again. While grants are based primarily on the initial selection and prioritisation of maintenance and renewal works as a matter for each local authority, there is flexibility within the State grant programme for councils to direct resources to address particular problems identified on their networks as they see fit.

Senator Kennelly has made very clear the need for urgent work to be carried out. It is a critical piece of infrastructure and the Senator has made the point that the 16-week closure is unacceptable and, as he said, it is about the connectivity that is missing. I look forward to working with the Senator. I appreciate his concerns and those of the residents and the lack of funding in this case, but let us work together to ensure that we can apportion more funding to the project again.

I thank the Minister of State. While I acknowledge the Department's past engagement and the emergency funding that facilitated temporary repairs in 2024, I must reiterate that we are now beyond that point of patchwork solutions. As I said, the people of the Duagh and north Kerry deserve more than reactive measures. The bridge's repeated closures are not just an inconvenience, as I stated. They are a threat to the social and economic fabric of the region. Every time this route is severed, it isolates families, disrupts livelihoods and undermines confidence in our infrastructure planning. Therefore I am calling on the Minister to directly engage, which the Minster of State has promised, to ensure the current application is given the highest level of consideration under the 2026 climate adaptation and resilience works programme.

I note that the Minister of State has said that approval to proceed with works in a river is needed from Inland Fisheries Ireland and not from the Department of Transport. With the Minister of State's guidance, I ask that we draw down the design funding model, first of all. If there is a liability on whatever body it comes under, whether it is the OPW, the Department of Transport, or whoever it is, they should come to the table and we come to a very fast solution on this. I thank the Minister of State for his comments.

I understand the Senator's frustration. This is unacceptable. He is representing people who are deprived of connectivity, and he not wrong to be here today advocating for them. I accept totally his bona fides and his position. There is a need for facilitation between all the different stakeholders to ensure that we avoid where we have been and where we cannot be in the future. The Government is committed to protection and renewal of our road network.

As we know, we must connect people, businesses and communities. We must also connect and protect people from what the Senator referenced in his contribution.

Kerry County Council has a role to play here, and it should not be let off the hook on this. It is responsible for maintaining and improving its regional and local roads. It is its responsibility to determine its priorities. I hope that the Senator and I, with the different stakeholders, can determine the priorities here in getting funding provided from the grant allocations and from the council's own resources. As the Senator knows, the Minister for Transport recognises the importance of funding provided to local authorities for the protection and renewal of the regional and local roads programme. This funding is an important one, with the Minister this year committing to €713 million to support regional and local roads. I will sit down with the Senator after today to ensure that we put in place a network of meetings to look at this issue of Foildarrig Bridge. The Senator has long been a champion of this project. He has met with me privately. I give him commitment that I will go down and visit the area with him and speak with officials in the Department to facilitate guiding the next principles. The Senator is right; it is unacceptable. I agree with him on that. I will work him on the matter.

Before we proceed to the next speakers, I welcome Senator McCarthy and his guest Deeksha Agarwalto to the Visitors Gallery. They are very welcome, and I thank them for joining us. Senators Kyne, Byrne and Conway are sharing time.

I thank the Cathaoirleach's office for choosing this Commencement matter. I welcome the Minister of State. There are three of us here who wish to raise this matter. It is an important issue.

The former Minister, Deputy Ryan, in October 2024 on behalf of his Department and perhaps on behalf of the Government - I am not sure and maybe the Minister of State can clarify that - wrote to the President of the European Commission regarding the greening of our corporate fleets. It is a good idea. With An Post, the ministerial car fleet and various other fleets, it would make sense that they would move towards greening, electric vehicles, EVs, and decarbonisation. That all makes sense. However, there is an issue in relation to the car rental fleet. For example, there are people coming over from the United States and elsewhere who arrive at Shannon Airport, Dublin Airport or elsewhere and are looking to hire a car. If they are not driving an electric car at home, they are unlikely to want to drive an electric car in a foreign country where they have to drive on the other side of the road and have concerns about range with recharging and all of that. The concern is that this is putting an undue pressure on the car rental sector. It could have negative consequences for the car rental sector and tourism as a result. It is something that there needs to be a pause on in relation to that particular sector. What engagement has the Minister of State had? Will he reflect on that?

I thank the Minister of State very much for coming to the House. As Senator Kyne said, it is putting pressure on car rental companies and especially for people coming into the country. It is not about people who are here; it is about tourists who are coming in. Many of them find that they are going to the west of Ireland and different places in the car and it is not always feasible to charge the car. That is one of the biggest issues. Car rental companies should be exempt from this rule if it is to go ahead because we want to encourage tourists to come here. It is putting pressure on the car rental companies in terms of the number of people who do not want to take a car that they have to charge. While I understand the significance of green cars and how we should all be moving in that direction, I also understand what is impeding tourists and the car rental sector.

I agree with my colleagues. The Minister of State is very welcome to the House. The greening of the corporate fleet is a good idea; there is no point in saying otherwise. However, elements of that which do not make sense should not happen. The car rental business is going to be decimated if this directive is introduced and if we are required to green all of our car rental industry. Car rental is particularly important in counties that the Senators raising this matter and Senator Kennelly are from, such as Kerry, Clare, Galway and Limerick. County Cork benefits as well. If that industry is decimated, it is going to have a negative effect on tourism in this country because people who rent a car tend to spend more money.

They tend to go to places where the tours do not generally go. They tend to be out and about. They tend to go into villages and towns and, ultimately, create a better spread of the tourism spend. If we have a situation where that is no longer feasible, then we have a problem. When something does not make sense, it should not happen. I would encourage the Minister of State to engage in this and to clarify, as my colleague, Senator Kyne, said, whether this was a Government decision or a decision of a Minister on a solo run. Either way, it has to be reversed and clarity needs to be brought to it.

I thank Senators Kyne, Conway and Byrne for their contributions on this very important matter. They raised very pertinent points regarding the localities where they are from and, indeed, about the tourist market. The greening corporate fleets initiative originates from the European Commission's sustainable and smart mobility strategy from 2020, which committed to a comprehensive policy of actions to boost the uptake of zero-emission vehicles in corporate and urban fleets. In October of last year, Ireland joined a small group of like-minded member states in writing, as Senator Kyne said, to President von der Leyen at ministerial level urging the Commission to take action on corporate fleets. Having set out the pathway for a transition towards zero-emission vehicles with the CO2 emission standards and having set binding targets for public charging under the alternative fuels infrastructure regulation, AFIR, it is increasingly clear that we need to consider action on the demand side in order to push zero-emission vehicles. Corporate fleets are the EU's most important market segment, representing most new vehicle registrations.

Ireland is strongly in favour of the EU-level intervention that helps us to reach our 2030 EV targets in the first instance and those targets beyond 2030, and is advocating for timely, targeted legislation that can be agreed quickly and have the necessary impact. Ireland’s focus is on light duty vehicles, cars and small vans and the measures that can be implemented quickly and complement existing national measures, which in this case typically include a mixture of tax and grant benefits. The corporate fleet sector is diverse, consisting of large and small companies ranging from additional car company executive fleets to large shipping and freight companies, last mile delivery fleets, increasing companies and short-term rental companies. Each of these subsectors has unique conditions that would make a one-size-fits-all approach ineffective. We will be ensuring that any targets reflect this diversity and do not create any unachievable burden.

Officials from the Department of Transport have engaged with the car rental sector to discuss concerns about the forthcoming proposal, and I will bring the concerns of the three Members this morning back to the Department. At ministerial level, a meeting was recently held between the Minister of State, Deputy Canney, and the Car Rental Council of Ireland, and further engagement has taken place through our permanent representation in Brussels. The Commission's legislative proposal is expected by the end of this year. Once the proposal is published, my Department will work to assess how the proposal will affect Irish businesses in terms of the number and types of company within the scope of the proposal. We will also give consideration in due course to whether our existing supports for EV take-up need to be adjusted to better complement any EU regulation.

Given that the Minister of State is in that Department, has he any views on this matter in relation to the severity and impact? He has three colleagues who have raised this. It is a serious matter. Will the Minister of State be taking up with the Minister the concerns expressed by Members here? As I said, this could have serious impacts in relation to the car rental sector. While it does make sense in other sectors, I do not see it making sense and nor should it proceed in the present fashion in terms of the car rental fleet.

I agree with Senator Kyne. Certainly, any pressure the Minister of State can put on at all would be welcome. As he mentioned in his speech, there is a one-size-fits-all approach, but it does not fit all, particularly in this case.

I am in unison with my two colleagues on this. I believe we need to withdraw our support for this directive, specifically when it comes to the car rental fleet. We need to make it abundantly clear to President von der Leyen and her team that this is not acceptable, it is not going to happen, and we are not supportive of it. We cannot turn around and decimate the car rental fleet and, by extension, have a serious impact on certain important elements of our tourism industry.

I am glad the three members are in unison on this matter. I will certainly reflect their concerns and the views they have articulated back to the Minister. Senator Conway, it is fair to say that nobody from our side of the House wants to decimate the car rental market and the fleet relating thereto, which is a very important part of our offering to tourists coming in and to people who need to rent cars.

The Government remains firmly committed to accelerating the electrification of private and corporate vehicles as part of its broader climate objectives. As Members will know, under the Climate Action Plan 2023, Ireland has an ambitious target of having 30% of our private fleet being electric. The transition to EVs is a key lever in reducing emissions and remains a priority for Ireland and for the Government. The electrification of the fleet would provide the most significant share of emission abatement in the short and medium term.

The comments posed by the Members are very important. As they will know, in the third quarter this year, Ireland exceeded its 2025 target of 195,000 EVs by the year end. While trajectory thus far this year shows a steady increase of month-on-month EV registrations, we need to continue that momentum. To sustain progress and meet our targets, demand-side interventions will be critical. EU measures such as the proposed recommendation on the corporate fleets, which would create clear obligations for corporate fleets to transition to zero-emission vehicles, is continuing.

I will take the Senators' views back to the Department and the Minister. I look forward to working with them further on this matter, but I will ask the Minister of State, Deputy Canney, to engage with them. I thank the Senators for making their comments, particularly as this is an important issue. I take their views seriously and will relay them back to the Government and the Minister.

The Minister of State, Deputy O'Donnell, is very welcome.

Briefly, I wish the Irish under-17s well. It was nil-all ten minutes into their game. It is a good time for Irish football at the moment. Hopefully, that will continue today.

Last week, the Government launched its overdue housing plan, which is not so much a new plan but a new packaging of the failed plan of the previous Government. It does not offer any meaningful changes. There is no change of course and no recognition that Fianna Fáil's and Fine Gael's unwillingness to invest in public housing and reliance on short-term solutions has resulted in a complete housing disaster. Thousands are homeless, hundreds of thousands are living in inadequate, overcrowded or overpriced conditions and an entire generation has been locked out of home ownership and financial stability. We are in a housing emergency, and the Government needs to start treating this crisis with real urgency.

One specific issue that is the cause of huge concern, particularly in the inner city, is the number of voids across Dublin. Public housing units lie vacant and derelict for months and often years. In October, there were 353 vacant public homes across the city awaiting refurbishment. Dozens more publicly owned properties are lying derelict, with no plan or timeframe for refurbishment. A certain level of vacancy is normal for a landlord the size of Dublin City Council - that is acknowledged - but boarded-up homes lying empty for years at a time is not a symptom of a system working as intended. The council has pennies at its disposal to get these homes back into working order. It often costs up to €30,000 or €40,000 to refurbish a single flat, which the council is required to pay for out of its pocket. It can then reclaim only a fraction of the total cost from the Department of housing. This does not add up in terms of Dublin City Council trying to push on and deal with voids. The Government needs to ensure the funding is there for councils that are looking to bring voids back into use a lot more quickly.

The Dublin City Council's bare-bones budget can only stretch so far. Unsurprisingly, the properties that require significant investment to bring back into use are often idle for years at a time, with funding only going to the most straight-forward projects. Likewise, in the context of the Iveagh Trust on Kevin Street, an approved housing body stated earlier this year that it has 79 long-term voids. That is in a relatively small development.

That is 79 units that could be used to house local families but which will lie empty and derelict due to the lack of funding for refurbishment until the trust can secure a grant from the State. In the middle of a housing crisis, it is scandalous that the State can allow any level of dereliction or long-term vacancy in social housing. These properties should be used to improve people's lives and prevent homelessness.

We urgently need a funding mechanism that is up to the task of ending dereliction and that will cover the full cost of renovation, as well as a dedicated unit within the Department of housing to tackle vacancy and dereliction. The waiting time on the social housing list in Dublin is already over a decade. Anybody contacting me will be waiting up to ten years. It is heartbreaking for people living in the conditions that many are living in and having to wait that length of time. Every home is desperately needed, and the Government needs to act to ensure public or socially owned properties are used to their greatest benefit.

I thank Senator Andrews for raising this matter, which I am taking on behalf of the Minister for Housing, Local Government and Heritage, Deputy James Browne.

Critically, the management and maintenance of local authority housing stock, including pre-letting repairs to vacant properties, implementing planned maintenance programmes and carrying out of responsive repairs, are matters solely for each individual local authority under the Housing Act 1966. Local authorities are also statutorily obliged to ensure all of their tenanted properties comply with the Housing (Standards for Rented Houses) Regulations 2019. That said, and notwithstanding that local authority officials and elected representatives are responsible for making adequate funding provision for repairs and cyclical maintenance using the significant rental income available to them, the Department of housing provides annual funding under the current planned maintenance and voids programme to complement local authority works. The programme focuses on the prompt turnaround and re-letting of vacated homes. To this end, it supports only works necessary to comply with the Housing (Standards for Rented Houses) Regulations. Non-essential works are not supported, as these should be undertaken under the local authority’s own planned maintenance programme.

Over €91 million has been provided to Dublin City Council since 2014, supporting the refurbishment and re-let of some 5,700 social homes. A further €4 million will be provided to support the prompt turnaround of 348 casual vacancies under the programme this year. The funding provided to local authorities over the last decade or so has tackled a large number of long-term vacant stock and brought them back into use. This has helped pave the way for local authorities to transition to a more appropriate approach to housing maintenance, involving full stock condition surveys of all local authority homes, strategic and informed planned maintenance work programmes, and better value for money by tackling large numbers of homes in single contracts rather than home by home. Some €10 million has been ring-fenced for local authorities to commence and continue the transition from a largely responsive and voids-based approach to a planned maintenance approach based on planned work programmes. Some €1.8 million of this is available to Dublin City Council.

Ultimately, data on the quantum of vacant local authority and approved housing body social homes are a matter for, and can be obtained from, the respective authorities and AHBs. That said, local authority social housing stock statistics are published by the National Oversight and Audit Commission, NOAC, in its annual reports on performance indicators in local authorities. These reports provide a range of data, including vacancy levels and average turnaround times for re-letting properties. The latest report for 2024 indicates that the Dublin City Council vacancy rate stands at 2.28%, with an average turnaround time of 23 weeks. This a good bit below the average of 2.75% and 35 weeks, respectively, across local authorities.

Responsibility for managing and maintaining local authority social homes remains the responsibility of the respective authorities. That said, the Department of housing will continue to complement local authority efforts in the coming years, securing a strategic approach to managing social homes. To this end, a revamped programme focusing on the prompt turnaround of casual vacant stock, reducing vacancy rates and turnaround times further, will be rolled out early in 2026.

One issue that residents, and tenants of Dublin City Council, have is that when a void is returned to use to a family or an individual, it is done up and renovated and the new tenant or tenants have a nice door that meets certain standards. It is right that they should have a proper door and they should be looked after. If, however, you are a tenant living next door to the tenant or tenants who have just moved into their new home, you could have been paying significant rent for 30 or 40 years and your door could be hanging off and could be poorly insulated and in bad condition. Yet, the council will not replace your door with a door that properly insulates the home and reduces the costs of heating it. Tenants are deeply frustrated about this. Why should a tenant who has been paying rent for years be deprived of a door that actually does what it is supposed to do?

I thank Senator Chris Andrews again for raising this matter, which I am taking on behalf of the Minister for Housing, Local Government and Heritage, Deputy James Browne. The Government has invested significantly in a stock improvement programme over recent years, particularly with regard to voids, with €91 million provided to Dublin City Council alone since 2014. This year, €31 million has been provided to local authorities, with €5.8 million allocated to Dublin City Council. Notwithstanding this support, it is first and foremost a matter for the local authority to ensure that adequate funding provision is made for repairs and cyclical maintenance as part of the annual budgetary process. The funding provided by the Department of housing supplements rather than replaces the local authority's self-funding.

A new voids programme will be introduced in the new year. There will be a renewed focus and a prompt turnaround in re-letting of casual vacant homes. This and works that do not need to be immediately addressed should be carried out under the local authority's own planned maintenance programme, informed by stock condition surveys, to ensure that all housing components are inspected rather than there being a repair-and-replacement cycle.

On the particular point the Senator raises, I have just two comments. I expect this is a matter he has already taken up with Dublin City Council. I suggest that he write to the Minister directly on the point he makes in order that we can take it up directly with Dublin City Council. He will appreciate, however, that the priority is getting homes that are not occupied re-let under the voids programme. The point he makes may be something we can take up with Dublin City Council.

I thank the Minister of State for being here. I am used to having him give me responses and he always genuinely does so with such heart and in a very helpful manner. I know it is not easy when it is a Minister with another portfolio altogether who should be here answering.

The issue I raise is a really important one that I came across about two weeks ago. We all know we need a consistent childcare service. Childcare, of course, takes many different forms. We can talk about crèche or preschool, but people who mind children in their own homes are also very much valued and a very important part of childcare arrangements. Childminders are now required to be registered. That is to protect them and to protect families, children, etc. In Kildare alone, we have about 9,000 children in childcare. That is very significant. If anything were to happen - and, unfortunately, there are many challenges there at the moment - just think of all those people whom we rely on and who could not go to work, those key workers who may not be able to go to teach in school or may not be able to go to the local hospital as nurses, doctors or other staff, and there are so many other areas. Looking back a few years ago, I saw there were 90 registered childcare providers, but I suspect there are quite a lot more now.

Two weeks ago, a lady in Newbridge, Margaret Donohoe, was contacted by Tailte Éireann to say that the playroom she, as a childminder, had in her home was going to be assessed for commercial rates. There was always the view and understanding that childminders were exempt from paying rates and we know that community childcare facilities are exempt from paying rates. Obviously, there are private businesses in childcare, etc., and they are treated as businesses. I contend that somebody who minds children in their own home is, technically, not running a business. This issue is a real concern. There is no doubt that many childminders, if they felt they were liable to pay rates, would cease operating. That would have a huge impact on those who are working and, indeed, those who are not working but, for different reasons, need to have childcare in place. Childminders have never been assessed for rates and now there is a grey area in terms of whether they are to be. We know that commercial rates are a charge based on the value of commercial properties.

Honestly, I think this would be a completely wrong step. I want to know at this point whether the Minister will say that childminders in their own homes are exempt and make that a very clear directive. That is what should happen because, while we have uncertainty, that causes problems, but equally, or more so, if there were a directive that childcare providers in their own homes were liable for rates, that would be an incredibly retrograde step.

Before the Minister of State answers, I welcome to the Chamber the pupils in the politics classes of St. Brendan's College, and their teachers, who are guests of Deputy Danny Healy-Rae. They are all very welcome to Commencement matters in Seanad Éireann where individual Senators have an opportunity to submit a question to a particular Department and a Minister or Minister of State will come in here to answer. The Minister of State is about to respond.

I presume all the group are from Kerry and no doubt the bulk of them or all play Gaelic football. I join Senator Andrews in wishing the under-17s squad well. Are we into the second half at this stage?

Half an hour in and the score is nil-all.

We wish them well and welcome our visitors to Dublin. I thank Senator O'Loughlin for her question and the opportunity to discuss the commercial rates position regarding home-based childminders, which I am taking on behalf of the Minister for Housing, Local Government and Heritage, Deputy James Browne.

Tailte Éireann is an independent Government agency under the aegis of the Department of Housing, Local Government and Heritage. Tailte Éireann provides a property registration system, a 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, and the Minister for Housing, Local Government and Heritage has 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. This maintenance is carried out under the statutory revision process. Existing rateable properties may have their valuations revised, and new properties may have their valuations entered on or excluded from the valuation list for the first time. Under the Act, all property is rateable unless it falls into one of the exempt categories listed in Schedule 4 of the Act. There is a very specific range of exemptions that can be applied. Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4.

Paragraph 22 of Schedule 4 of the Act, which was inserted by the Valuation (Amendment) Act 2015, refers specifically to early childhood care and education facilities, and provides an exemption for, "Any land, building or part of a building used exclusively for the provision of early childhood care and education, and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit."

Therefore, while the Act provides that early childhood care and education facilities that are operated on a not-for-profit basis are exempt from rates, it does not provide a general exemption from rates for all childcare or childminding facilities operating on a for-profit basis. To avoid ambiguity, if an early childhood care and education facility is operated on a for-profit basis, then it does not fulfil the criteria for exemption under paragraph 22.

In terms of childminding in the home, section 3 of the Act defines a domestic premises as any premises used as a dwelling which is neither a mixed premises nor an apart-hotel. If the property is used partly as a dwelling to a significant extent and partly for another purpose, it may be a mixed premises, as defined in the Act, and consequently may not qualify for the domestic premises exemption in accordance with Schedule 4(6) of the Act.

As a matter of course, Tailte Éireann examines all properties on their individual merits by reference to the relevant statutory provisions governing the operation of the Act and case law arising from the independent Valuation Tribunal and higher courts. Applications to Tailte Éireann to consider the valuation of a property are normally submitted by the local authority in whose rating authority area the property is situated. Where a property is considered rateable, in accordance with the provisions of the Act and relevant case law, Tailte Éireann will issue a proposed valuation certificate. If the property is considered not rateable, Tailte Éireann will issue a proposed notice.

If an occupier is dissatisfied with any aspect of the proposed valuation certificate or proposed notice, they may make representations in writing, free of charge, to Tailte Éireann within 40 days of the issue of the certificate or notice. Following consideration of any representations received, a final valuation certificate or final notice is issued to the ratepayer or occupier. Following completion of this process, the property is either entered on or excluded from the valuation list of the relevant local authority. If an occupier is still dissatisfied, there is a right of appeal to the independent Valuation Tribunal within 28 days from the date of issue of the valuation certificate or notice. The Valuation Tribunal is an independent body set up to hear appeals against Tailte Éireann valuation assessments.

Under Irish law, there is a distinct separation of function between the valuation of rateable properties and the setting and collection of commercial rates. The levying and collection of rates are matters for each individual local authority. The amount of rates liable on a property is determined by multiplying the valuation of the property set by Tailte Éireann by the annual rate on valuation, ARV, set by the local authority. The ARV is decided by the elected members of each local authority in the annual budget. Its determination is a reserved function of a local authority. Tailte Éireann has no function in that regard.

I thank the Minister of State for his answer. I still believe there are a lot of grey areas. I accept Tailte Éireann is independent in the exercise of its functions. It would appear that there needs to be an amendment to the legislation regarding the exemption, which I am prepared to work on. The Act makes reference to activities not conducted for the purpose of making a private profit. Registered childminders who care for children in their homes will of course be paid an amount of money for that. If a childminder set up a company and paid themselves for their time, there would not be a profit. Therefore, the childminder would have to go to the expense of setting up a company, employing accountants, etc. This is bureaucracy at its best. We need less bureaucracy and red tape.

There is more to do on this. I will read the legislation and look to my colleagues to see whether I can get their support to push an amendment. Surely we could change the legislation to make reference to a certain number of children, perhaps six or eight.

We could make that the cut-off point. Having good childcare is priceless. It is so valuable and important in making society function.

I thank Senator O'Loughlin again for contributing on this matter, which I am taking on behalf of the Minister for Housing, Local Government and Heritage, Deputy James Browne. I note the points she has raised. I reiterate that Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended, and the Minister for Housing, Local Government and Heritage has no function in decisions in this regard. The Valuation Act 2001, as amended, provides that a property is rateable unless it is expressly exempted. I have detailed the exemptions in paragraphs (6) and (22) of Schedule 4 to the Act, which provides exemptions for domestic properties in early childhood care and education facilities that are operated on a not-for-profit basis. These do not provide a general exemption from rates for all early childhood care and education facilities.

All Tailte Éireann assessments and valuations are carried out in accordance with provisions of the Valuation Act 2001, as amended, in keeping with accepted valuation methodologies, best practice internationally and valuation provisions and case law arising from independent valuation tribunals and the higher courts. They reflect, among other things, the use and occupation of a particular property. Under Irish law, there is distinct separation of functions between the valuation of rateable property and the setting and collection of commercial rates. The levying and collection of rates are matters for each individual local authority. There are a number of avenues of redress for an occupier of a rateable property who is dissatisfied with a determination of valuation by Tailte Éireann made under provisions of the Valuation Act 2001, as amended.

As I said, I note the points the Senator raised, which will be brought to the attention of the Minister, Deputy Browne.