Revenue eBrief No. 093/20

27 May 2020

Childcare services relief

Revenue Tax and Duty Manual Part 07-01-29 provides guidance on childcare services relief.  Childcare services relief is an income tax exemption that is available to individuals who provide childminding services in their own homes. Current HSE guidance provides that, as part of Covid-19 measures, childminding should only happen in the home of the child. If, consistent with this guidance, an individual minds children in their home, the individual may still qualify for childcare services relief. The Tax and Duty Manual has been updated to set out the circumstances in which the relief will be available.