Childcare Services Relief (Childminders' tax exemption)
Childminders taking care of 3 or fewer children under the age of 18 may be entitled to avail of the Childcare Services Relief from the Revenue Commissioners, provided their annual childminding income comes to no more than €15,000.

To apply for the Childcare Services Relief, childminders are obliged to make an annual tax return of their childminding income to the Revenue Commissioners
Childminders must also provide evidence that they have notified their local CCC through the CMAO that they are providing a childminding service. When the Childminder voluntarily notifies, the CCC/CMAO will provide written confirmation of the notification and this confirmation can be used by the Childminder as evidence for tax exemption purposes.

A Childminder who qualifies for the Tax Exemption will be required to pay an annual PRSI contribution of E253 in respect of her/his childminding income. This should be paid directly to the Department of Social & Family Affairs and will ensure that all Childminders who avail of the exemption have the opportunity to build up a social insurance record which can, in time, be advantageous for benefits such as pensions and Maternity Benefit.

Further details are available in the National Guidelines for Childminders