Taxes Consolidation Act 1997 section 216C

Childcare services relief

Section 216C provides an exemption from income tax for individuals who provide childminding services in their own home, subject to an annual income limit and other conditions.

• Gross receipts from childminding must not exceed €15,000 per year; where multiple carers operate from the same home, this limit is shared between them
• The service must be provided in the childminder's own principal residence to no more than three children (excluding children who live in that home)
• The childminder must be self-employed, elect for the relief annually in their tax return, and provide evidence of having notified the relevant City or County Childcare Committee
• Exempt income is not liable to USC but PRSI still applies; mortgage interest relief and principal private residence CGT relief are unaffected by the childminding use