Emer Currie (Dublin West, Fine Gael)
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63. To ask the Minister for Finance the number of childminders who have made a claim under the childcare services relief for each of the past five years 2020-2025; his views on the effectiveness of this relief; and if he will make a statement on the matter. [16254/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Government acknowledges the continuing cost pressures on parents, particularly those with young children. In recognition of these cost pressures, a number of support measures are in place to ease the burden on working parents. These include various tax-exempted child-care related supports provided by the Minister for Children, Equality, Disability, Integration and Youth and measures such as the Working Family Payment provided by the Minister for Social Protection.

Childminders who provide child-minding services in their own home may claim Childcare Services Relief each year, provided that they do not receive more than €15,000 income per annum from the child-minding income.

I am advised by Revenue that the numbers of taxpayer units who availed of the Exemption of Income arising from the Provision of Childcare Services between 2006-2022 are published online on Revenue’s website at:

www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx

The following table sets out data on the number of taxpayer units availing of the Childcare Services Relief, together with the Exchequer cost of the relief for the years 2020 - 2022 (the latest year for which data are available).

With regard to other taxation measures, and separate to the above:

• A Single Person Child Carer tax credit of €1,900 is available as well as an additional standard rate band of €4,000. Subject to meeting the relevant conditions, this credit and increased rate band is payable to a single person with a child under 18 years of age or over 18 years of age if in full time education or permanently incapacitated. The primary claimant may relinquish this credit and increase in the rate band to a secondary claimant with whom the child resides for not less than 100 days in the year.
• The Accelerated Capital Allowances scheme for Childcare Services was introduced to encourage employers to develop childcare facilities onsite for their employees.