Tax Reliefs Dail Éireann — 2025-05-29 ============================================================ Emer Currie (FG), Dublin West There is a lot of good in the programme for Government. It says that the Government will review these guidelines. It also commits to reviewing core funding and to the provision of public supply. I am here today to say that there are opportunities to combine those and come up with a big vision for the delivery of childcare in our communities. At the moment, there are exemptions to the rule on providing 20 childcare places for every 75 new dwellings. For example, one-bedroom apartments are exempt. Also, if developers say that there is a crèche nearby, then they do not necessarily have to include a crèche in their development even though it could comprise more than 75 dwellings. When the facilities are built, they are only shell and core and so may not be affordable for childcare providers. We need to do what we said we would do in the programme for Government and pull on every lever to actually make delivery happen. We have to review and overhaul the guidelines but we also have to ensure that, when facilities are built, the places then follow. --- 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/dail/2025-05-29/debate/main Retrieved: 2026-09-14T01:00:56+00:00 Sitting date: 2025-05-29