Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Photo of Kate O'ConnellKate O'Connell (Dublin Bay South, Fine Gael) | Oireachtas source

It applies to community crèches. I suppose it depends on the area of the country. Must all of the income stream of a community crèche come from the early childhood scheme? Is it all State money that is paid? A child aged between three and five may be on the early childhood care and education, ECCE, scheme for three hours in the morning. If the parents or guardians decide to pay for another five hours, is that amount, which is paid from their pocket, tax exempt?

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