Written answers
Thursday, 7 May 2009
Department of Finance
Early Childhood Education
5:00 pm
Olivia Mitchell (Dublin South, Fine Gael)
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Question 59: To ask the Minister for Finance if the proposed capitation payment to pre-school providers will be liable for income tax. [18396/09]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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While the full details of the Early Childhood and Education Scheme are yet to be finalised, it is not intended to provide specific tax exemptions for capitation payments made to service providers who provide free pre-school services under the scheme.
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