Tax Free Childminding Fees
Childcare Services Relief is available for an amount up to €15,000 where an individual provides any form of
childminding services (including supervised activities) to children who are under 18 years
of age. The childminding services do not have to be operated on a full-time basis but can
be provided on a part-time or occasional basis. The services must be provided in the home
(i.e. the sole or main residence) of the childminder. However, please note the relief does not apply to
childminding services provided in the home of the child.