Currently, there are two main financial supports for childminders:

• the Childcare Services Tax Relief for childminders
• the annual Childminding Development Grant for new and existing childminding services

Childcare Services Tax Relief

To qualify for this tax relief, you must:

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 Childcare Committee (See Childminder Connect)

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.

For the latest complete information, please refer to Childcare Services Relief. 

Childminding Development Grant

Announced in June each year, the Childminding Development Grant assists childminders who are providing a childminding service in their own homes. It is open to registered and unregistered childminders and can be used to purchase items that enhance safety and quality in the childminding service in any of the following categories:

Outdoor Play Equipment

Toys/Books

Childcare & Safety Equipment

Supporting Inclusion

STEAM Equipment (Science/Technology/Engineering/Arts/Maths)

Childminding is Changing 

Registration with Tusla for childminders is due to change in the near future.  Under the National Action Plan for Childminding (2021-2028), registration with Tusla will be extended to all paid, non-relative childminders under new regulations specific to childminding in the home.