Second Stage Current 34th Dáil 39/2026

Valuation (Amendment) Bill 2026

Housing Education

Sponsor: Joe Neville
Introduced: 23 Apr 2026
Last updated: 28 Apr 2026

Plain-English summary AI · claude-haiku-4-5-20251001

Removes property tax obligation for early childhood care facilities run non-profit or funded through the state ECCE programme.
Exempts buildings used partly as homes for childminding services from property tax if residential use is significant.
Amends the Valuation Act 2001 to define these property types as non-rateable for local taxation purposes.

Stage timeline

First Stage 34th Dáil

23 Apr 2026
Second Stage 34th Dáil

23 Apr 2026