Ruairi Quinn (Dublin South East, Labour)
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Question 245: To ask the Minister for Finance the number of home based childminders who availed of the income disregard introduced in Budget 2006, specifically to encourage child minders to register their services with the County Childcare Committee and Health Service Executive; and if he will make a statement on the matter. [37585/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Section 13 of the Finance Act 2006 introduced the childminding tax exemption. As the Deputy will be aware, it was one of a number of measures I announced in Budget 2006 as part of the Government's overall Childcare Strategy. While notification of the local County Childcare Committee is a requirement of the scheme, its principal aim is to help increase the supply of childcare.

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. 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.