Childcare Services Seanad Éireann — 2026-02-10 ============================================================ Christopher O'Sullivan (FF), Cork South-West I thank the Senator for raising this important issue. In recent years, the Government has made great inroads into reducing the cost of childcare. That is one of the key measures we have taken. As we know, childcare is still expensive, but we have certainly reduced that. A key issue that remains is the provision of childcare. There are some pockets of Ireland, in regional areas in particular, where options are not available. What we need to do is encourage more people to take on these types of initiatives. In asking for clarity on this situation, the Senator rightly referenced the 2015 Act, which I will go into in detail shortly. What is straightforward and clear is that if it is a for-profit body or individual who is running the operation in the family home, they are subject to rates. If it is a not-for-profit body, for example, a community set-up, it is exempt. That is pretty straightforward. Perhaps we can discuss it further. I will go into more detail on the status. As the Senator rightly said, 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 the 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 process known as revision. Existing rateable properties 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 to the Act. This is a very specific range of exemptions that can be applied, and Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4. Paragraph 22 of the Schedule, which is inserted by the Valuation (Amendment) Act 2015, refers specifically to early childhood care and education facilities. As the Senator noted, it provided for an exemption as follows: “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.” That is exempt, but if it is profit-making, it is not and, 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, it does not fulfil the criteria under paragraph 22. With regard to childminding in the home, section 3 of the Act defines “domestic premises” as any premises used as a dwelling which is neither a mixed premises nor an aparthotel. 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 paragraph 6, Schedule 4, to 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 in the 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. I have very little time left. There is more detail in my prepared script about the role of the local authority. In the context of the comments of the Minister, Deputy Foley, and the Senator's appeal today, I will talk to the Minister, Deputy Browne. I imagine this will require legislative change if it is to proceed but I will start that conversation and we will see where it goes. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-02-10/debate/main Retrieved: 2026-08-14T04:54:36+00:00 Sitting date: 2026-02-10