David Stanton (Cork East, Fine Gael)
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Question 236: To ask the Minister for Finance the number of applications to date for the €10,000 income disregard recently announced as part of the Government's child care package; and if he will make a statement on the matter. [18532/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that statistics are not available at this time which would enable the information requested by the Deputy to be provided. Section 13 of the Finance Act 2006 introduced the child-minding tax exemption. To avail of the scheme, the care provider must be self-employed (not an employee) and include the gross income in their annual return of income to the Revenue Commissioners. The claim for tax exemption is made in this return. An individual must 'elect' to claim the exemption by notice in writing to the inspector on or before the specified return date for the chargeable period. The specified return date for the 2006 Return is 31 October 2007. However, even with the information contained in these Returns, it will be some time after that before comprehensive statistics are available.