Childminding Relief and Joint Assessment

My wife and I are jointly assessed, I'm a PAYE worker as was she until leaving work a few years ago to have children. My wife is now going to mind someone else's child in our home.

The Revenue have told me that as we're jointly assessed it's really me who is to be registered for non PAYE income. Now I believe that an allowance of €15,000 per annum can be claimed as a child minder, however this year my wife will earn nowhere near that, lets say €4000. Does the €15k allowance still apply against the total income (my PAYE and her non-PAYE) or is it a pro-rata amount i.e. if she earns €4k, we get an allowance of €4k?

See

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Thanks, but doesn't answer my question.

Its an allowance to earn, so if you dont meet the amount you would get relief on what you earn up to that.i If you earn say 5K then theres relief on the 5K with no deduction for costs. If you earn 20K, its taxable subject to normal self-assessment rules.

Thanks for that, seems reasonable enough.

she has to be notified to the HSC to get the tax relief. this involves traing, first aid references and garda vetting. she cannnot just mind kids and get the relief. you have to shoe proof of being notified tothe HSC to get the relief.

minkydog said:

she has to be notified to the HSC to get the tax relief. this involves traing, first aid references and garda vetting. she cannnot just mind kids and get the relief. you have to shoe proof of being notified tothe HSC to get the relief.

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Not according to the Dept of Revenue you don't. You just complete Form 12, a standard PAYE form, applying for relief, and you get it. You need no training of any sort as far as Revenue are concerned.

You do need to notify the HSE.

From [broken link removed]

19 - Exempt Income for Childcare Services
I confirm that I have notified the relevant person recognised by
the Health Service Executive that I am providing Childcare Services
and elect to have the gross income, before expenses, in respect
of these services exempted from income tax (to elect enter the
gross income received)

DaveD said:

Not according to the Dept of Revenue you don't. You just complete Form 12, a standard PAYE form, applying for relief, and you get it. You need no training of any sort as far as Revenue are concerned.

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Incorrect. You do have to make notification.

Section 216C Taxes Consolidation Act 1997.