Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


216C Childcare services relief.

(1) In this section—

childcare services” means any form of childminding services or supervised activities to care for minors, whether or not provided on a regular basis;

qualifying residence”, in relation to an individual for a year of assessment, means a residential premises situated in the State which is occupied by the individual as his or her sole or main residence during the year of assessment and in which at any time in the year of assessment childcare services are provided to not more than 3 minors, excluding minors occupying the residential premises as their sole or main residence;

relevant sums” means all sums arising in respect of the use for the purposes of the provision of childcare services other than sums arising from the provision of sch services to minors, any of whom is or are—

(a) the child or children of the individual providing those services, or

(b) occupying the qualifying residence as his or her sole or main residence,

of a room or rooms in a qualifying residence and includes sums arising in respect of meals, cleaning, laundry and other similar goods and services which are incidentally supplied in connection with that use;

residential premises” means a building or part of a building used as a dwelling.

(2) (a) Subject to subsection (3)(a), this subsection applies if—

(i) relevant sums, chargeable to income tax under Case I or Case IV of Schedule D, arise to an individual (regardless of whether the relevant sums are chargeable to income tax under Case I or Case IV or under both Case I and Case IV), and

(ii) the amount of the relevant sums does not exceed the individual’s limit for the year of assessment.

(b) In ascertaining the amount of relevant sums for the purposes of this subsection no deduction shall be made in respect of expenses or any other matter.

(c) Where this subsection applies the following shall be treated as nil for the purposes of the Income Tax Acts—

(i) the profits or gains of the year of assessment, and

(ii) the losses of any such year of assessment,

in respect of relevant sums arising to an individual.

(d) Where an individual has relevant sums chargeable to income tax under Case I of Schedule D and an election under subsection (3)(a) has been made, an allowance under section 284, which would on due claim being made be granted, shall be deemed to have been granted.

(3) (a) Subsection (2) shall apply for a year of assessment if an individual so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of [3]>section 950<[3][3]>section 959A<[3]) and shows to the satisfaction of the Revenue Commissioners evidence that the individual has notified the person, recognised by the Health Service Executive for the purposes of such notification, that childcare services are being, will be or have been provided by the individual in the year of assessment.

(b) An election under this subsection shall have effect only for the year of assessment for which it is made.

(4) The provisions of the Income Tax Acts relating to the making of returns shall apply as if this section had not been enacted.

(5) Subject to subsection (6), the individual’s limit referred to in subsection (2) is [2]>€10,000<[2][2]>€15,000<[2].

(6) Where relevant sums arise to more than one individual in respect of a qualifying residence the limit referred to in subsection (5) shall be divided by the number of such individuals.

(7) Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604.




Inserted by FA06 s13.


[-] [+]

Substituted by FA07 s15.


[-] [+]

Substituted by FA12 sched4(part2)(g).