To ask the Minister of Finance what consideration she has given to providing early years and childcare settings with a reduction in their rates bills.

141 registered childcare providers receive rate relief through the Small Business Rate Relief scheme, this has been extended by my Department for 2024/25.

I am committed to ensuring we continue to develop the rating system to ensure it is fair, equitable and progressive and that it is aligned with the Executive’s economic vision, expanding our taxbase and supporting businesses to grow and create jobs.

Alongside the findings of the recent Revenue Raising consultation, I will be assessing strategic policy options within the rating system, including the current rate reliefs.

The Department of Education is the policy competent department leading on the Executive’s Childcare Strategy. Any new additional rate support would be provided directly to childcare providers, and it would be for the Department of Education to determine if that form of support aligns with the Strategy brought forward to the Executive.