A childminding tax relief applies to people who mind up to 3 children in the minder's own home. No tax is payable on their childminding earnings provided the earnings are less than €15,000 per year. If the earnings exceed this amount tax is payable on the full amount. Childminders must include their childminding income in their annual tax return. They must also notify their local City or County Childcare Committee that they are providing a childminding service.

For more information, visit: http://www.citizensinformation.ie