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Current Dáil
No. 39 of 2026

Valuation (Amendment) Bill 2026

Public bill · Private Member · Introduced

The change would exempt certain early childhood education premises from business rates, including not-for-profit providers, some providers that receive Core Funding and cap fees at ECCE rates, and after-school, sessional and part-time care run from those premises. It would also exempt childminding services run from a childminder’s own home, including mixed-use homes where part of the building is lived in and part is used for childminding. This matters because it lowers costs for childcare providers and home-based childminders, which could help support access and affordability.

Formal long title

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.

Last updated 28 April 2026

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