eBrief No. 245/20 – Childcare services relief updated

Revenue eBrief No. 245/20

31 December 2020

Childcare services relief updated

Tax and Duty Manual Part 07-01-29 provides guidance on childcare services relief, an income tax exemption that is available to individuals who provide childminding services in their own homes. The manual has been updated to state that where an individual minded children in their own home (i.e. in the home of the children) in accordance with official guidance issued by the HSE on the protection of children from the coronavirus, the individual may still qualify for the relief if they continue to mind the children in their own home on public health grounds while the pandemic persists.

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