National Childcare Development Programme 2006-2010

The minister for Finance Mr Brian Cowen T.D announced a new childcare programme to follow on from the Equal Opportunties Childcare Programme (EOCP)in Budget 2005.

The new programme to be known as the "National Childcare Investment Programme" (NCIP)2006 - 2010 will be the responsibility of the new office of the Minister for Children (OMC)to which Mr Brian Lenihan T.D has been appointed as Minister for children.

The provisions of NCIP include:

Childminding Relief:

• This provision will apply to an individual childminder who minds up to 3 children in the childminder's home.
• In occordance with this provision, no tax will be payable on the childminding income received where the amount is less than €15,000 per annum. If childminding income exceeds this, the total amount will be taxable, as normal, under self-assessment.
• Childminders will be obliged to return their childminding income in their annual tax return and also to notify their City/County Childcare Committee that they are providing a childminding service.