I propose to take Questions Nos. 222 to 224, inclusive, together.
While the tax exemption which is being introduced for income from childminding is a matter for the Revenue Commissioners in the first instance, to avail of it a childminder must elect to make a voluntary notification of his or her childminding service to the person recognised by the HSE for this purpose, effectively the local city or county child care committee, CCC. This will further strengthen the voluntary notification system already operated by the CCCs and supported by the childminder advisory officers.
To answer the Deputy's questions, it is necessary to outline the position in regard to notification, both voluntary and as required under the Child Care Act 1991. Part VII of the Child Care Act 1991 provides for the supervision of pre-school services, including the imposition of a requirement on persons operating pre-school services to notify their service to the Health Service Executive, HSE. A number of categories of persons providing pre-school services are excluded from this requirement, including a person taking care of not more than three pre-school children of different families, other than that person's own such children, in that person's home. A pre-school child is defined as a child who has not attained the age of six years and who is not attending a national school or a school providing an educational programme similar to a national school.
Many childminders are covered by this exemption, however, to facilitate childminders who wish to participate in and avail of the range of quality initiatives introduced under the Equal Opportunities Childcare Programme 2000-06, EOCP, a voluntary notification system was introduced and is operated at local level through the CCCs established under the EOCP. Some 1,000 childminders have notified their local CCC under this system. As the Minister of State with special responsibility for children, I will be responsible for the administration of both the EOCP and the new National Childcare Investment Programme 2006-2010.
It will be clear from the above that the necessary arrangements and staffing to operate the voluntary notification system were already in place prior to the introduction of the tax exemption announced in budget 2006. The additional numbers of notifications by childminders arising from the introduction of the tax exemption will be accommodated within these existing arrangements and will not give rise to a need for additional staffing or other resources. As the Deputy will appreciate, a wide range of new measures in respect of child care were announced in budget 2006, including the new National Childcare Investment Programme 2006-2010 under which the CCCs will have an enhanced role in identifying and supporting local child care needs. As a result, steps are being taken to further develop and resource the CCCs. In addition, the OMC held a major conference in January 2006 to outline the new programme and budget changes to the CCCs. This has been followed by a series of seminars and information sessions to assist the CCCs in carrying out their role.
With regard to the number of inquiries received and voluntary notifications made to the CCCs since the budget announcement, I understand from inquiries and the information available that the position is as indicated in the following table. Where it has not been possible to obtain details in the time available, I will arrange for this information to be forwarded to you in the coming days. I understand that the OMC has not recorded any significant number of enquiries regarding the exemption. It is not possible to say at this stage whether any significant increase in enquiries or notifications will arise in the period between now and October 2007 when the first tax returns in relation to the exemption will be due for return.
City / County Childcare Committee
|
Inquiries on Childminding Exemption
|
Voluntary Notifications
|
Carlow
|
1
|
1
|
Cavan
|
25
|
3
|
Clare
|
2
|
5
|
Cork City
|
Details awaited
|
|
Cork County
|
8
|
0
|
Dún Laoghaire / Rathdown
|
3
|
0
|
Donegal
|
21
|
0
|
Dublin City
|
30
|
0
|
Fingal
|
15
|
30
|
Galway
|
280
|
0
|
Kerry
|
4
|
70
|
Kildare
|
Details awaited
|
|
Kilkenny
|
4
|
0
|
Laois
|
0
|
1
|
Leitrim
|
Details awaited
|
|
Limerick City
|
Details awaited
|
|
Limerick County
|
6
|
4
|
Longford
|
5
|
0
|
Louth
|
1
|
0
|
Mayo
|
Details awaited
|
|
Meath
|
25
|
17
|
Monaghan
|
2
|
1
|
North Tipperary
|
0
|
1
|
Offaly
|
0
|
1
|
Roscommon
|
8
|
0
|
Sligo
|
10
|
0
|
South Dublin
|
50
|
5
|
South Tipperary
|
6
|
0
|
Waterford City
|
20
|
5
|
Waterford County
|
8
|
7
|
Westmeath
|
91
|
5
|
Wexford
|
8
|
0
|
Wicklow
|
57
|
21
|
Total
|
553
|
160
|