Jerry Cowley (Mayo, Independent)
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Question 298: To ask the Minister for Social and Family Affairs his views on allowing childminders to make social insurance contributions under class S, self-employed; and if he will make a statement on the matter. [7998/06]

Séamus Brennan (Dublin South, Fianna Fail)
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The child-minding relief, announced by the Minister for Finance in the budget, is provided for in the Finance Bill 2006. The scheme allows an individual to supervise up to three children in his or her own home with all related child-minding earnings, up to a maximum ceiling of €10,000 per annum, exempted from taxation. To ensure that all those who participate in this scheme are afforded the opportunity to build up a social insurance record which can have important advantages for benefits such as pensions and maternity benefit, provisions in the Social Welfare Law Reform and Pensions Bill 2006 will require that an annual PRSI contribution, at a rate of €253, is made in respect of this child minding income. This is in keeping with the Government's recognised policies of making every effort to encourage the extension of pension coverage.