Revenue eBrief No. 079/22
01 April 2022
Childcare Services Relief
Tax and Duty Manual Part 07-01-29 - Childcare Services Relief - has been updated as follows:
- The Covid-19 related temporary concession regarding the provision of childcare services in a child's own home is being withdrawn from 30 April 2022.
- An individual cannot qualify for Childcare Services Relief (section 216C TCA 1997) in respect of receipts from the provision of childcare services in a child's own home on or after 1 May 2022.