Childminders who earn less than €15,000 in childminding fees do not have to pay any tax. There are a number of criteria that need to be met.
This relief exempts you from income tax if:
- You are registered with Revenue as self-employed
- Gross fees are less than €15,000 per year from your Childminding services.
- You mind no more than 3 children at any one time on your own.
- You have informed your local City or County Childcare Committee (CCC). A sample letter for this is included in your Childminding Ireland Membership Pack.
- The exemption must be claimed in an annual tax return.
Even if you work part-time elsewhere, you can still claim this tax relief for your childminding work.
Revenue have issued guidance relating to this relief.