If you provide childminding services in your own home, you may claim childcare services relief each year. In order to qualify you must:
- not receive more than €15,000 income per annum from the childminding activity
- provide the service in your own home
- 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 the Health Service Executive (HSE) that you have, will be, or are, providing childcare services.
If another person provides childcare services with you in your home, the €15,000 income limit is divided between you.
How to claim the relief
Include the childcare service income in your Income Tax Return (Form 11). You must claim the relief on, or before, your tax return due date of 31 October.