Dáil Éireann Debate, Thursday - 24 September 2026
267. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of individual tax units that have benefitted from the childcare services relief scheme in each year since its introduction; and the annual cost for each of these years. [67904/26]
Amharc ar fhreagraSection 216C of the Taxes Consolidation Act 1997 provides for Childcare Services Relief. It was introduced in Finance Act 2006. The Relief provides an exemption from Income Tax and USC, where certain conditions are met, to individuals who provide childminding services in their own homes.
The Relief originally was available where the receipts from the childminding activity did not exceed €10,000 per annum. Section 15 of the Finance Act 2007 subsequently increased this annual limit to €15,000 for the tax year 2007 and later tax years. The Relief applies where the childminding services are provided to not more than 3 children who are under 18 years of age. Children who live in the home where the childminding services are provided are not counted for this purpose.
I am advised by Revenue that the data on the number of taxpayer units benefitting from Childcare Services Relief scheme and the annual cost can be found in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on its website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
