Exempt Childcare Services
An individual in receipt of income from childcare services which is exempt following an election under Section 216C TCA 1997 is regarded as a chargeable person within the meaning of Section 959A TCA 1997. The individual is a chargeable person for self-assessment and must make an annual return of income using a Form 11 (or 11E, 11S), regardless of any other source of income in the year. Where the individual is married or in a civil partnership and joint assessment applies, the couple are deemed chargeable persons for self-assessment purposes.
Further information on the childcare services relief is available on the Revenue website at: Taxes & Duties – Income Tax – Reliefs and Exemptions – Childcare Services Relief.
Those individuals who are not already registered for self-assessment should do so now.