499. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage to confirm that community-based, not-for-profit early years services are exempt from commercial rates; the guidance provided to local authorities to ensure that such community services are treated consistently with regard to rates liability; and if he will make a statement on the matter. [65980/25]

Summary

499. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage to confirm that community-based, not-for-profit early years services are exempt from commercial rates; the guidance provided to local authorities to ensure that such community services are treated consistently with regard to rates liability; and if he will make a statement on the matter. [65980/25]

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• Early Childhood Care and Education

  xml · EN · 25 November 2025

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