Childminders Tax Relief Scheme

Registering with Revenue

The main legal obligation when becoming self-employed is that Childminders must register as a selfemployed person with Revenue. Childminders pay tax on the profits from their business and on any other income that they have. The following link to Revenue provides guidance on registering as a
self-employed person:
https://www.revenue.ie/en/starting-a-business/registering-for-tax/index.aspx

Childcare Services Relief
The Childcare Services Relief allows Childminders who are Voluntary Notified/Known to their local
CCC to avail of tax relief on their childminding income. The Childcare Services Relief is available to
Childminders who care for 3 children or less in their own home at any one time and earn up to
€15,000.
The purpose of the relief is to provide an exemption from income tax, where certain conditions are
met, to individuals who provide childminding services in their own homes. To avail of this,
Childminders should register with Revenue on-line services (ROS).
Further information is available in Guidelines on Planning a Childminding Business in your home from your local CCC or by visiting gov.ie – Childcare supports