Jan O'Sullivan (Limerick East, Labour)
Link to this: Individually | In context

Question 136: To ask the Minister for Finance the number of childminders who have applied for the childminder's tax exemption announced in budget 2006; the proportion of childminders he estimates are still to apply for the exemption; and if he will make a statement on the matter. [19271/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am informed 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 childminding tax exemption. Where the gross annual income from the provision of childcare services does not exceed €10,000, the income is fully exempt from tax. To avail of this relief, 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. The claim must be accompanied by evidence that the care provider has notified the person recognised for that purpose by the Health Service Executive. In practice, this will mean the officer appointed by the local City or County Childcare Committee.

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 2006 is 31 October 2007. However, even with the information contained in these Returns, it will be some time after that before comprehensive statistics of claimants are available.