Early Childhood Care and Education
Dail Éireann — 2026-06-23
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Emer Currie (FG), Dublin West

When Tailte Éireann was before the housing committee a couple of weeks ago, I raised this matter with the representatives. They said they had taken legal advice via the Chief State Solicitor's Office and the Office of the Attorney General and it was unequivocal that ECCE services are rateable and are inherently operating for profit. This means that all ECCE services, including 100% Government-funded stand-alone ECCE services that receive no parental fees, are fair game for commercial rates, which in turn means that commercial rates for ECCE services are coming to every county in Ireland. Three-hour preschool services that do not charge parents any fees are going to be liable for commercial rates. I do not believe they should be treated like commercial businesses. I fear this is going to close down services. It is going to reduce childcare places. ECCE-only services, I believe, are already in decline. Some of these services have reached out to me saying they are potentially closing in June and will not reopen in September.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-06-23/debate/main
Retrieved: 2026-08-14T04:55:06+00:00
Sitting date: 2026-06-23