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

My question is as follows. Let us say I have a crèche and Deputy Aylward has a crèche next door. Deputy Aylward is operating a completely private crèche. Mine is a community crèche and I have tax exemption. In the mornings, I operate ECCE for the three hours but I also take cheques from parents for later in the day. Is the income over and above the State payments exempt from tax?

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