David Stanton (Cork East, Fine Gael)
Link to this: Individually | In context

Question 187: To ask the Tánaiste and Minister for Health and Children further to Parliamentary Question No. 238 of 23 May 2006, the updated figures for the number of enquiries that the city and county childcare committees have received with regard to voluntary notification for childminders; the number of notifications the childcare committees have received since the introduction of the tax exemption for childminders; the breakdown of same per childcare committee; and if she will make a statement on the matter. [27212/06]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

With reference to the information provided to the Deputy in Parliamentary Question No. 238 of 23 May 2006, regarding the number of enquiries received by City and County Childcare Committees (CCCs) from childminders, in relation to voluntary notification since the introduction of the tax exemption in respect of income from childminding, I am advised that further updated information is not readily available at this point in time.

I understand that on 23 June 2006, a supplementary letter issued, advising the Deputy that the Office of the Minister for Children is currently putting new arrangements in place with the CCCs to improve the quality of future data collection and to ensure that it is available in a more timely and consistent format. When this exercise is completed, the Deputy will be advised of any updated information available.

As the Deputy is aware, the new Childminding Relief was introduced in Budget 2006. This Relief means that where an individual minds up to three children in the minder's own home, no tax will be payable on the childminding earnings, provided the amount is less than €10,000 per annum. If childminding income exceeds €10,000, the total amount will be taxable, as normal, under self-assessment. An individual will be obliged to return his/her childminding income in a tax return and also to notify their CCC that they are providing a childminding service.

The first tax year for which this tax exemption applies is 2006 and tax returns for 2006 must be made by October 2007. Until that time, the final take-up of this initiative cannot be fully established.