500. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage if he is aware that Tailte Éireann has recently contacted community-based, not-for-profit early years services in Waterford indicating that they may be liable for commercial rates; if he will clarify Government policy regarding the rates status of such community services; if he will engage with Tailte Éireann and local authorities to ensure that community early years providers are not incorrectly deemed rateable and are protected from unwarranted threats of rates liability; and if he will make a statement on the matter. [65981/25]

Summary

500. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage if he is aware that Tailte Éireann has recently contacted community-based, not-for-profit early years services in Waterford indicating that they may be liable for commercial rates; if he will clarify Government policy regarding the rates status of such community services; if he will engage with Tailte Éireann and local authorities to ensure that community early years providers are not incorrectly deemed rateable and are protected from unwarranted threats of rates liability; and if he will make a statement on the matter. [65981/25]

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• Early Childhood Care and Education

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