159. Deputy Anne Ferris asked the Minister for Finance if the scheme of tax incentives for child care facilities promoted in the Finance Act 1999 left any obligation on crèche owners, who rent out the operation of the crèche, to ensure the continued use of the premises as a crèche and-or the non-application of prohibitively high rents; and if he will make a statement on the matter. [14533/15]

Crèche owners who rent out the operation of a crèche are obligated to ensure that the premises is used as a crèche if they wish to continue to claim the tax incentives for it that are set out in Finance Act 1999. Where the premises are subject to a lease arrangement, the level of the rent will be set by market forces. The tax legislation does not specify the level of rent to be paid for the relevant facility.