Barry Heneghan (Dublin Bay North, Independent)
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767. To ask the Minister for Finance if he will consider introducing targeted tax relief or other short-term financial supports for families with very young children, to help bridge the gap between the end of paid parental leave and the limited availability of childcare for infants under 12 months; and if he will make a statement on the matter. [44190/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Government acknowledges the cost pressures on parents with young children. In recognition of these pressures, several support measures are already in place to ease the burden on working parents. These include various tax-exempted financial supports provided by the Minister for Children, Disability and Equality to assist parents to offset the costs of early learning and childcare.

With regard to taxation measures intended to increase the availability of childcare facilities more generally, I would note that:

• The Accelerated Capital Allowances scheme for Childcare Services encourages employers to develop childcare facilities onsite for their employees. It allows for 100% wear and tear allowances in respect of the capital expenditure incurred on childcare equipment for the year in which the equipment is first used. An accelerated industrial buildings annual allowance of 15% over 6 years and 10% in year 7 can also be claimed for capital expenditure incurred on the construction of a childcare services facility.
• Individuals 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.