A person providing childminding services is required by law to be registered with their local childcare committee. The reasoning behind this is to maintain a certain standard and quality of service and ensure that those providing services are regulated.
Budget 2006 introduced the childminding tax credit - where a person providing these services may earn up to 10,000 euro without having to pay tax on this income.
In answer to your question:
(a) Is this person a registered childminder with their local childcare ctte?
(b) Are they declaring income earned from childminding to Revenue or does the amount they earn come to less than 10,000 per year?
I do not see why you cannot outline your childcare payments - you are paying for this service and including these costs on your application form may help you qualify for a card.
On the other hand - you appear to fear by outlining your childcare costs will highlight that your childminder is more than likely an unregistered person who is avoiding tax by not declaring this income.
Essentially the question you are asking is - if you mention these costs on your form - will the HSE check this person out. Presumably then by doing so, you fear you are likely to lose the services of this person.
Which is worth more to you - free GP visits for you and your family or the services of a childminder who is likely unregistered and avoiding paying tax on their income?
I say apply for the Card - it is a matter for the childminder to ensure they are properly registered and pay the appropriate level of tax.