Today marks an important and timely step forward in Dáil Éireann with the introduction of the Valuation (Amendment) Bill 2026. This legislation is about fairness, clarity and, most importantly, protecting small childcare providers throughout the country. Many, including in County Cork, have recently been hit with unexpected and deeply concerning commercial rate bills. At a time when childcare services are under real pressure, the last thing providers need is an additional financial burden that could threaten their very survival. Rising costs, staffing challenges and regulatory demands are all already placing strain on providers. To then be faced with commercial rate bills, often without warning, has created real anxiety across the sector. This legislation brings much-needed clarity and certainty to ensure that ECCE services, not-for-profit providers and childminders working from their own homes are not unfairly treated as commercial entities for trade purposes. It corrects an anomaly that has caused confusion and concern and sends a clear signal that we value the role these providers play. If we are serious about supporting families, improving affordability and increasing participation in the workforce, then we must also be serious about supporting the providers who make all of this possible. They simply cannot afford to see providers closing their doors because of costs that were never intended to apply to them in the first place. The loss of even a small number of childcare places can have ripple effects across entire communities. This is why I will be urging colleagues across the House to support the swift progression of this practical common-sense legislation so we can protect childcare places, support providers, give certainty to the sector and provide reassurance of families who depend on the vital services every single day. I wish to mention that Deputy Geoghegan and Senator Nelson Murray are also involved in this legislation.
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