Childcare Services Relief (Childminder’s tax exemption)
Childminders taking care of 3 or fewer children under the age of 18 may be entitled to avail of the Childcare Services Relief from the Revenue Commissioners, provided their annual childminding income comes to no more than €15,000.
To apply for the Childcare Services Relief, childminders are obliged to make an annual tax return of their childminding income to the Revenue Commissioners and must also provide evidence that they have notified their local City or County Childcare Committee through the Childminder Advisory Officer that they are providing a childminding service.
Further details are available in the National Guidelines for Childminders.
For more information on the National Guidelines for Childminders and Voluntary Notification see ‘Quality Practice’ on this website.
