Revenue eBrief No. 060/19

20 March 2019

Exemption of certain childcare support payments

A new Tax and Duty Manual Part 07-01-40 - Exemption of Certain Childcare Support Payments - has been created to reflect the introduction of Section 194AA into the Taxes Consolidation Act 1997, by Finance Act 2018.

This section provides an exemption from tax for parents and guardians for certain childcare support payments made by or on behalf of the Department of Children and Youth Affairs.