2026-04-23

I move: That leave be granted to introduce a Bill entitled an Act to amend the Valuation Act 2001 in order to provide that property occupied for the provision of early childhood care and education, where such is provided either otherwise than for profit or subject to Core Funding and caps on all provision at Early Childhood Care and Education (ECCE Programme) rates, and property consisting wholly or partly of a building, which is used partly as a dwelling to a significant extent and occupied for childminding services, should not be rateable; and to provide for related matters. I will share time Deputy O'Shea. Despite the frequent howls from the hurlers on the ditch, this country gets it right on quite a lot of things. Sometimes it gets things very right, such as ECCE. Ireland got it right when it introduced two years of free preschool education and, most critically, it got it right for children. The first five years of a child's life shapes 90% of their development. Our preschool education programme, taken up by 96% of eligible children throughout the country, improves child outcomes, reduces poverty and enhances lifelong employment prospects. Something that is not right is a legal interpretation of valuation law that could shut down ECCE services. ECCE-only childcare services have traditionally been exempt from commercial rates on the basis they are an educational service, which they are. These are preschool services receiving Government funding of €69 per child per week, up to €82 with core funding and a base rate of €14,400 per year. I know these services and I know that at this rate of subvention they are very far away from being profit earning. I also know something much more important, which is that they are even further away from being profit driven. These services and the people running them are deeply committed to their sector and their communities, and they are working on very tight margins. They do not need to be told that because of the legal interpretation of a State agency they now have to pay commercial rates, but that is what is happening. In 2015, the law was amended requiring that services must be established and operated on a fully not-for-profit basis. Now, it seems that on foot of judgments by the valuation tribunal, Tailte Éireann has adopted a particular interpretation of the law that means some ECCE-only and ECCE services that offer short paid aftercare capped at ECCE rates are deemed to be for profit. This interpretation leading to rates for preschool services, and potentially for childminders, is the opposite of right; it is wrong. It is happening in Cork, Waterford and Kildare and it will come down the tracks for preschool services throughout the country. It will lead to ECCE services shutting down. The contradiction is stark. One arm of government is getting it right and funding ECCE and childcare, and wants to expand services, while another arm of the State is taking action that could do the opposite. Ultimately this seems to be an issue for the law. It is an issue for us as lawmakers. The law must be changed, and fast, and that is what the Bill aims to do. It will ensure that ECCE-only services, ECCE aftercare services capped at ECCE rates and childminders are exempt from commercial rates. It aims to do the right thing for the ECCE programme. It aims to do the right thing for small childcare providers, for children and for parents. There is a problem here that needs to be solved and the Bill proposes solutions. I look forward to working with all sides of the House to get the right solution.

Today marks an important and timely step forward in Dáil Éireann with the introduction of the Valuation (Amendment) Bill 2026. This legislation is about fairness, clarity and, most importantly, protecting small childcare providers throughout the country. Many, including in County Cork, have recently been hit with unexpected and deeply concerning commercial rate bills. At a time when childcare services are under real pressure, the last thing providers need is an additional financial burden that could threaten their very survival. Rising costs, staffing challenges and regulatory demands are all already placing strain on providers. To then be faced with commercial rate bills, often without warning, has created real anxiety across the sector. This legislation brings much-needed clarity and certainty to ensure that ECCE services, not-for-profit providers and childminders working from their own homes are not unfairly treated as commercial entities for trade purposes. It corrects an anomaly that has caused confusion and concern and sends a clear signal that we value the role these providers play. If we are serious about supporting families, improving affordability and increasing participation in the workforce, then we must also be serious about supporting the providers who make all of this possible. They simply cannot afford to see providers closing their doors because of costs that were never intended to apply to them in the first place. The loss of even a small number of childcare places can have ripple effects across entire communities. This is why I will be urging colleagues across the House to support the swift progression of this practical common-sense legislation so we can protect childcare places, support providers, give certainty to the sector and provide reassurance of families who depend on the vital services every single day. I wish to mention that Deputy Geoghegan and Senator Nelson Murray are also involved in this legislation.

Is the Bill opposed?

It is not opposed.

Since this is a Private Members' Bill, Second Stage must, under Standing Orders, be taken in Private Members' time.

I move: "That the Bill be taken in Private Members' time."