CHILDMINDERS TAX RELIEF SCHEME

If you provide a childminding service in your own home, you may claim childcare services relief each year.

In order to qualify you must:

  • Not receive more than €15000 income per annum from the childminding activity.
  • Not mind more than three children, who are under the age of 18 years, at any one time.
  • Be self-employed and registered for self-assessment.
  • Show you have notified TUSLA that you have, will be or are providing childcare services.

Under this scheme, you are NOT liable for the Universal Social Charge (USC), but you may make PRSI contributions (Class S). This is set at the minimum amount for those claiming this relief. Currently, PRSI minimum contribution is €500 per annum.

If you mind 4 or more children at any one time, or if you earn over €15,000 per year gross, you must register with Revenue, make an annual tax return and pay taxes in the same way as any other self-employed person. Complete a TR1 Tax Registration Form and return it to your local tax office.

For more information visit www.revenue.ie.