Note to Early Learning and Care Services on Commercial Rates
The valuation/rating code as it applies to early learning and care facilities was last altered following the commencement of the Valuation (Amendment) Act 2015 in June 2015.
In summary, childcare facilities fall into three groups, of which one is considered to be rateable:
1. Group 1 type facilities are exempt by way of Paragraph 22 Schedule 4 of the Valuation Acts 2001- 2015 which provides for the exemption of a building used exclusively for the provision of early childhood care and education and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit i.e. a not for profit organisation.
2. Group 2 type facilities are exempt under Paragraph 10 Schedule 4 of the Valuation Acts 2001- 2015 on the basis that the facility is used exclusively for the provision of educational services (ECCE only) and otherwise than for private profit.
Issues concerning commercial rates are the responsibility of the Commissioner of Valuation, who is the head of the Valuation Office, and is independent in carrying out his functions under the Valuation Acts. The Valuation Office falls under the aegis of the Department of Housing, Planning and Local Government.