Early Childhood Care and Education
Dail Éireann — 2026-02-19
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Norma Foley (FF), Kerry

I know the Deputy has been very engaged and active on this issue. I cannot underestimate, as I deal with it all the time, and the Deputy outlined this too, how this is causing incredible distress for so many who are an excellent source of support to families on the ground. I want to be clear. It has been the understanding of my Department that there are two exemptions for early learning and childcare services provided for under Schedule 4 of the Valuation Act 2001 and the 2015 amendment to the Act. ECCE-only services, whether these are for profit or are not-for-profit, are exempt under paragraph 10 of the 2001 Act, and not-for-profit early years services are exempt under paragraph 22 of the amended Act. The Department has previously received confirmation from the Department of housing, including at ministerial level, that the intention and practice was for the exemptions provided for in both the original and revised Acts to operate in tandem. I will also be clear in saying that is not the view of Tailte Éireann. I have to respect its independence and that it has a different view, but we are seeking to do the best we can, from all avenues open to us, to ensure clarity is brought to this.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-02-19/debate/main
Retrieved: 2026-08-14T04:54:40+00:00
Sitting date: 2026-02-19