Commercial Rates
Dail Éireann — 2026-01-27
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Kieran O'Donnell (FG), Limerick City

I again thank the Deputy for raising this matter and giving me the opportunity to clarify the position regarding commercial rates liabilities for ECCE facilities and the role of Tailte Éireann in the matter.
As I said earlier, I am taking this Topical Issue debate on behalf of the Minister, Deputy Browne. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act, as amended. 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 from all childcare or childminding facilities operating on a for-profit basis. There are a number of avenues of redress for an occupier of a property who is dissatisfied with a determination of valuation by Tailte Éireann. The billing and collection of rates is solely a matter for the relevant local authority and, as I said, Tailte Éireann has no function in that regard.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-01-27/debate/main
Retrieved: 2026-09-14T01:01:01+00:00
Sitting date: 2026-01-27