Paschal Donohoe (Dublin Central, Fine Gael)
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Childcare services relief is an income tax exemption that is available to individuals who provide childminding services in their own homes. The legislation dealing with the relief is contained in section 216C of the Taxes Consolidation Act 1997.

In order to qualify for the relief, the individual providing the childminding services must –

- not receive more than €15,000 income per annum from the childminding activity,

- provide the service in their own home,

- not mind more than three children, who are under the age of 18 years, at any one time (this number does not include any child residing in the individual’s home), and

- be self-employed and registered for self-assessment with Revenue.

If another individual provides childcare services in the same home, the €15,000 income limit is divided between them.

Childcare workers who mind the children of healthcare and other essential workers are themselves essential workers. The HSE’s guidance provides that such childminding should only be done in the home of the child, rather than in the home of the carer. Revenue advises me that where, in line with HSE guidance, childminding services are provided in the home of the child rather than in the home of the carer, relief will still be available during the Covid-19 pandemic.

Revenue have also confirmed that the limit of three children will not apply where the individual is only caring for children who normally reside in the home concerned. Further information is being published on the Revenue website.