Scrapping Commercial Rates for Small Childcare Providers will Protect Childcare Places
Mar 19, 2026
Fine Gael is moving to protect small childcare providers, including ECCE services and childminders, from being hit with commercial rates bills.
The party intends to bring forward legislation which it says will safeguard childcare places and ease parents’ and families’ worries.
The Valuation Amendment 2026 Bill would:
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Ensure ECCE services, including sessional and part-time childcare capped at ECCE rates, remain exempt from commercial rates
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Clarify that not-for-profit childcare providers should not be liable for commercial rates
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Protect childminders operating in their own homes from being subject to commercial rate valuations
In recent months, childcare providers in several counties that have traditionally been exempt from commercial rates have been shocked to receive large commercial rates valuations and bills following changes to the legal approach by Tailte Éireann and the Valuation Tribunal.
This development comes at a time when demand for childcare places in local communities is already under significant pressure.
By protecting these services from unexpected and unwarranted costs, the legislation aims to help maintain childcare supply and support the thousands of families who rely on these providers every day.
Fine Gael Spokesperson for Childcare and Dublin West TD Emer Currie explained: “Some small childcare providers have been rocked by the sudden arrival of commercial rate valuations and bills after years of being exempt. These providers are already operating on extremely tight margins. They cannot absorb a new round of exorbitant costs. Rates could put many providers out of business and leave families without local childcare options. Small community-based providers should not be treated like commercial businesses. At a time when we need to be increasing the availability of childcare places, I am asking the Minister to work with us to progress this common sense piece of legislation.”
Dublin Spokesperson Deputy James Geoghegan said: “It was reported that a childminder had received notice that an evaluator would assess her home for commercial rates. The only effect this would have is to disincentivise more people from providing a badly needed service to parents and children. Our Bill aims to eliminate any uncertainty, both for childminders and for parents.”
Deputy John Paul O’Shea said: “Cork is one of the counties that has been hit by rates bills arriving through services’ doors, some for thousands of euros. Clarity must be brought, fast, to these community services that parents rely on. It would be devastating for families, children and providers to see their local services shut down over this.”
Fine Gael Spokesperson on Enterprise and Employment, Senator Linda Nelson Murray, said: “Parents rely on the three hours of ECCE and often the additional 30 mins or 2 hours of care they provide. It is a lifeline for families. Those services that are already capped to ECCE-level rates for that additional care should not be penalised by being categorised as commercial services. This Bill extends to protect those services too.”