1024. Deputy Eoghan Kenny asked the Minister for Housing, Local Government and Heritage for an update on the Government’s September 2026 commitment to exempt ECCE-only preschool services from commercial rates; when the exemption will take effect; whether commercial rates bills already issued to providers will be withdrawn or refunded; whether local authorities will be instructed to suspend collection pending implementation; and if he will make a statement on the matter. [75349/26]