A. If you provide childminding services in your own home, you may claim childcare services relief each year. This relief provides an exemption from Income Tax for certain childcare income.
In order to qualify you must:
- not receive more than €15,000 income per annum
- provide the service in your own home
- not mind more than three children at any one time
- be self-employed
- show you have notified the Health Services Executive (HSE) that you have, will be, or are providing childcare services
All the criteria must be satisfied to qualify for the exemption.
In order to claim the relief, you must register for Income Tax and file a tax return each year.
While this relief exempts you from income tax you should note that you may still have a liability to PRSI which would need to be paid prior to the income tax deadline.
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