Willie Penrose (Longford-Westmeath, Labour)
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283. To ask the Minister for Finance the amount the child care services tax relief cost the State for each of the past five years; and if he will make a statement on the matter. [4997/15]

Michael Noonan (Limerick City, Fine Gael)
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Tax relief is not available to parents in respect of crèche fees or child care costs. A relief did exist in the form of a benefit-in-kind exemption where child care facilities were provided by an employer. However, this was abolished in Finance Act 2011, following a recommendation made by the Commission on Taxation, which cited equity issues in relation to those parents whose employers did not provide such facilities. No official figures are available for this exemption as it was not required to be reported to Revenue. However, it was estimated that the yield to the Exchequer from the abolition of the exemption would be €6 million in a full year.

An exemption from tax is available on income of up to €15,000 per annum for individuals who mind up to three children in their own home and the Deputy's question may be in relation to this scheme. The following table shows the cost of this relief for the 5 years up to and including 2012, the most recent year for which figures are available:

Cost of relief