Childcare services relief rules amended for COVID-19 restrictions

Jun 02, 2020

Childminders caring for the children of Covid-19 essential workers in the child’s own home may still qualify for Childcare Services Relief according to updated Revenue guidance. 

Childcare Services Relief is an income tax exemption available to individuals who provide childminding services in their own homes. Current HSE guidance provides that, as part of Covid-19 measures, childminding should only happen in the home of the child. Revenue’s updated Tax and Duty Manual, Part 07-01-29 says that a childminder providing care to children of essential workers in the home of the child will still qualify for Childcare Services Relief on a temporary basis
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