Childcare services

Childcare Services – Tax exemption

Individuals who provide childminding services in their own home, as opposed to the home of the child, may elect to claim childcare services relief each year.

In order to qualify for the exemption

– The childcare service must be provided in the minder’s own home and the service cannot be provided to more than three children at any time

– The exemption must be claimed on the annual income tax return of the minder; and

– The tax return must be accompanied with evidence that the service provider has notified the appropriate person, recognised by the Health Service Executive, that they are providing chidmining services.

–  The receipts from the childminding activity must not exceed €15,000 in a tax year.

The income is also exempt from USC but subject to PRSI.

Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie