Childminder & Nanny

Care for your finances as a self-employed childminder in Ireland.

Allowable Expenses

• Food & Snacks for Children — Food and drinks provided to minded children — deductible based on Revenue guidance for childminders.
• Toys, Activities & Equipment — Educational toys, arts and crafts supplies, and activity materials for children.
• Tusla Registration — Tusla registration fees for childminders caring for more than 3 children — required by law.
• Training & First Aid — Paediatric first aid, Garda vetting, Child Protection training — all required and deductible.
• Home Costs (proportion) — A proportion of home heating, electricity, and broadband based on rooms and hours used for childminding.
• Insurance — Childminding insurance (public liability) — required for registered childminders.

Tax Tips

• Revenue has specific guidance for childminders on allowable expenses — NCCA resources on deductible food costs and activity expenses.
• Tusla registration is legally required for childminders caring for more than 3 unrelated children — the fees are a deductible professional cost.
• Garda vetting is mandatory for childminders — the administration fee is a deductible compliance cost.
• PRSI Class S contributes to your entitlement to Maternity Benefit — important for childminders of working age.

Frequently Asked Questions

What food costs can I claim as a childminder in Ireland?

Food and snacks provided to minded children during the childminding day are deductible as a cost of your service. Revenue expects a reasonable standard cost — keep records of children cared for and food purchased.

Is Tusla registration deductible?

Yes. Tusla (Child and Family Agency) registration is required for registered childcare providers and the registration fee is fully deductible as a professional compliance cost.

Is NCS (National Childcare Scheme) income taxable?

Yes. Subsidy income received through the National Childcare Scheme (NCS) on behalf of parents counts as taxable income for you as the childcare provider.

Does income averaging help childminders manage variable income in Ireland?

Income averaging (over 5 years) is available to farmers — it does not apply to childminders. The most effective way to manage variable childminding income is through PRSA pension contributions, which reduce your tax bill in high-income years and can be flexible to match your cash flow.