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Individuals who provide childminding services in their own home, as opposed to the home of the child, may elect to claim childcare services relief each year. In order to qualify for the exemption under section 216C of the TCA 1997
- certain conditions must be satisfied and
- the receipts from the childminding activity must not exceed €15,000 in a tax year.
For more information on childcare services relief, including details on how to claim the relief, see 
Part 07.01.29 of the Income Tax, Capital Gains Tax and Corporation Tax Manual (PDF, 94 KB).
