Childcare Services Seanad Éireann — 2026-02-10 ============================================================ Victor Boyhan (IND), Agricultural Panel Really what I am saying is let us get it down to brass tacks: a family or a parent who decides to take a child in and make €200 a week has to pay rates. Let us keep the message simple because that is how we communicate with our electorate: anyone listening in who is caring for a child and is in receipt of money is liable for rates. Despite all the announcements about concerns for childcare and supporting rural communities and families, people in difficulty and people who cannot access childcare or moderate supports, the position is that if an individual - I am not talking about the tax code, which is a matter for individuals and for Revenue - is caring for a child and is in receipt of money, and is making it profitable by covering more than what he or she is outlaying, he or she is liable for rates. That is a very serious issue. It has profound impact on rural communities, including the Minister of State's community and mine. It needs to be challenged. Let us cut to the case by seeking to end the ambiguity: we have to support people, particularly in rural communities, who want to reach out and provide - for a reasonable consideration, fee or contribution - care to a neighbour's child or a child in their community. That needs to be addressed as part of the bigger commitment to rural Ireland and rural communities but also communities in urban Ireland. I am particularly conscious and mindful of rural communities. Nobody wants to operate in the black economy. People want to be legitimate and compliant. This needs to be looked at again. I appreciate the Minister of State's commitment to take it up with the Minister. Deputy Foley has committed to this and, I understand, has already spoken to the relevant Minister. We now need follow-on dialogue. There is a two-way process. Sending emails and letters to the Minister and hearing nothing is not very satisfactory. --- 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