How can I avail of the Childcare Services Tax Relief?

Revenue have issued guidance relating to this relief.

1. Register with Revenue Online Service (ROS) as a sole trader.
2. Provide the service in your own home
3. Mind no more than three children under 18 at any one time
4. Earn no more than €15,000 gross per annum. This includes all your income from childminding, but you cannot deduct any costs or expenses.
5. Show that you have connected with your local County/City Childcare Committee

To claim the relief, include your childminding income in your tax return (Form 11, section G).  You must claim the relief on or before your tax return due date of 31 October annually.

Childminding Development Grant (CMDG)

What is a Childminding Development Grant (CMDG)?

The CMDG is a small grant designed to assist existing and potential childminders to enhance the safety and quality of their childminding service.

What funding is available under the grant?

A grant of up to €1,000 is available to an eligible childminder. All childminders can apply for the full Childminding Development Grant every year. However, if the CMDG national budget is oversubscribed, an applicant may receive a lesser amount than applied for (see section on Oversubscription Procedure). Successful applicants are paid 75% of the grant in advance. Following submission and approval of the CMDG Expenditure Report and receipts for the full amount granted, the remaining 25% is paid to the childminder.

Who is eligible to apply for the funding?

All existing or potential childminders. Where a Childminder is subject to the Child Care Act 1991 (Early Years Services) Regulations 2016 and (Early Years Services) (Registrations of School Age) Regulations 2018, they must register their service with Tusla.

What supporting information/documentation must be submitted with the application form?

• Fully completed application form co-signed by applicant and local CCC.
• Evidence of appropriate childminding insurance. (Submit a copy of the schedule of insurance, which must be in date).
• Copy of Tusla Children First E-Learning Programme certificate (Must be dated within last 3 years).
• Current Tax Clearance Certificate in applicant’s name (See FAQ section on how to access Tax Clearance Certificate)

What can the grant be used for?

The CMDG can be used to purchase items that enhance safety and quality in the childminding service. The final decision on eligible expenditure will be at the discretion of the County Childcare Committee that is administering the grant. The following list (which is not exhaustive) gives examples of the different types of costs that are eligible and ineligible for the grant. Please note that minor adaptations are ineligible expenditure for this grant.