Early years providers across the country are contacting me in distress after receiving commercial rate demands from their local authority. These are essential community services already under enormous financial pressure and now they are being hit with unexpected bills that threaten their very viability. The Minister, Deputy Foley, has stated that rates decisions are a matter for Tailte Éireann and the local authorities, yet she also acknowledges the critical importance of early learning and childcare for families and communities. The Minister met the Minister, Deputy Browne, and said they were seeking a resolution. The providers need clarity now, however. Will the Minister tell the House what concrete steps this Government is taking to ensure early years services are not forced to close their doors because of commercial rates liabilities? When does she expect a definitive solution to be delivered?

It is the case that commercial early years providers have always paid rates. However, there is a long-standing agreement or exemption for community not-for-profit services, that is, those that solely offer early childhood care and the ECCE programme. The Minister, Deputy Foley, is aware of a small number that are now starting to be charged and where issues are emerging. She wants to respond, given the importance of early learning and what the Deputy has raised, and she is giving her full attention to the matter. She has met the Department of Housing, Local Government and Heritage, specifically the Minister, Deputy Browne. She is hoping to be able to come to a conclusion or find a solution to this. She is very aware of the problem and obviously wants to address it. It is a long-standing practice that where a not-for-profit body is solely providing this service, it would not be included in rates. We just need to work through this.