Revenue E-Brief

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Revenue E-Brief Issue 18/2014, 05 March 2014

Exempt Childcare Services

An individual in receipt of income from childcare services which is exempt following an election under Section 216C TCA 1997 is regarded as a chargeable person within the meaning of Section 959A TCA 1997. The individual is a chargeable person for self-assessment and must make an annual return of income using a Form 11 (or 11E, 11S), regardless of any other source of income in the year. Where the individual is married or in a civil partnership and joint assessment applies, the couple are deemed chargeable persons for self-assessment purposes.

Further information on the childcare services relief is available on the Revenue website at: Taxes & Duties - Income Tax - Reliefs and Exemptions - Childcare Services Relief.

Those individuals who are not already registered for self-assessment should do so now.

You can register on-line or, alternatively, you can complete a paper Form TR1 and submit it to your local Revenue office.

You can find the address of your local Revenue office using the Contact Locator on the Revenue homepage at

05 March 2014