The main legal obligation when becoming self-employed is that Childminders must register as a self employed person with Revenue.
Childminders pay tax on the profits from their business and on any other income that they have.
The following link to Revenue provides guidance on registering as a self-employed person.
The Childcare Services Relief allows Childminders who are Voluntary Notified/Known to their local CCC to avail of tax relief on their childminding income.
The Childcare Services Relief is available to Childminders who care for 3 children or less in their own home at any one time and earn up to €15,000.
The purpose of the relief is to provide an exemption from income tax, where certain conditions are met, to individuals who provide childminding services in their own homes.
To avail of this, Childminders should register with Revenue on-line services (ROS).
Further information is available from your local CCC.
The Childminding Development Grant (CMDG) offers an incentive, in the form of a small capital grant, to Childminders to enhance and support their awareness of quality childcare.
The CMDG is designed to assist Childminders, already providing a childminding service in their own homes, to enhance safety/quality in the service through the purchase of small capital items, equipment, toys, or minor adaptation costs.
It may also give financial assistance to new or prospective Childminders with their initial set up costs.
All applicants must be committed to maintaining/improving the quality of their childminding service.
The Learner Fund Bursary for Childminders provides subsidy funding to support Childminders who hold a Level 5 or a Level 6 award on the National Framework of Qualifications. The qualification must be on the DCYA Early Years recognised Qualification list.
The Learner Fund Graduate Bursary provides subsidy funding for Early Learning and Care practitioners (which includes Childminders) who hold awards at Level 7, 8 and 9 on the National Framework of Qualifications. The qualification must be on the DCYA Early Years recognised Qualification list.
Childminders who are registered with Tusla as a School-Age Childcare service only are not eligible for the Learner Fund Graduate Bursary
