Childminding Grants and Tax

Childminding Development Grant (CMDG)

Applications for CMDG is now open for 2025. The closing date for receipt of applications is 4th April 2025

The CMDG is a small capital grant designed to assist existing and potential childminders to enhance safety and quality in their childminding service. A grant of up to €1,000 is available to eligible childminders annually. Childminders can apply for the full Childminding Development Grant amount every year however only certain items may be purchased on an annual basis.

For further information on this grant contact Sarah McKenna at sarah@fingalcountychildcare.ie or phone 087-4485558

Childminders Tax Exemption

If you are a childminder you can avail of a tax exemption on this childminding income. Below are some criteria for the exemption:

Details of the Scheme

You must be registered to the Tax Office as Self-Employed.
The childminding service must be provided in your own home.
You may care for up to 3 children at any one time, excluding the childminders own children. You could, conceivably, mind 3 children in the morning and 3 different children in the afternoon to qualify.
The gross annual income for the childminding must not exceed the limit, which is currently set at €15,000 per annum. You could have any income from another source, and still avail of the exemption on their childminding income.
You must submit an annual return each year, and you must elect for the relief.
You must be notified to Fingal County Childcare Committee.
The income to which this tax relief applies remains liable for PRSI. Since childminders are self-employed there is no employer who can deduct the PRSI. When a person makes the election for the relief in their tax return, their names will be sent by Revenue to the Department of Social and Family Affairs. That Department will write to the people requesting payment of a flat rate of PRSI for the year, currently €500.

If a childminder does not apply for the Childminders Tax Exemption, or is earning over the current €15,000 gross threshold per annum, then the income is fully taxable. However, there is an entitlement to deduct a variety of expenses, which may be incurred whilst earning the income before tax is applied, i.e. toys, equipment, food etc.

For more information please contact the Fingal County Childcare Committee Office on (01) 4851727 or email info@fingalcountychildcare.ie. Additionally, you can click on the link below to visit Tax Exemption on Revenue.

Childcare Services Relief: http://www.revenue.ie/en/tax/it/reliefs/childcare-relief.html