Deduction (Childcare Fees) Rules, 2010

L.N. 466 of 2010

INCOME TAX ACT

(CAP. 123)

Deduction (Childcare Fees) Rules, 2010

IN exercise of the powers conferred by articles 14C and 96 of

the Income Tax Act, hereinafter referred to as "the Act", the Minister

of Finance, the Economy and Investment has made the following

rules:-

(1) The title of these rules is the Deduction (Childcare

Fees) Rules, 2010.

(2) These rules shall come into force as from the year of

assessment 2011.

The deduction that may be claimed by an individual in

terms of article 14C of the Act shall only be allowed where

(a) a fee is payable after deducting any subsidies or

rebates that may be received for the childcare service; and

(b) the childcare centre is registered or otherwise

approved by the Department for Social Welfare Standards or the

Directorate for Quality and Standards in Education or is a

service provided by the Foundation for Educational Services;

and

(c)

the payment and the details of the individual making

the claim are confirmed by information provided, in such format

and content as determined by the Commissioner, by the person

running the childcare centre.

The Department for Social Welfare Standards, the

Directorate for Quality and Standards in Education and the

Foundation for Educational Services shall provide the Commissioner,

for the purposes of the administration of article 14C of the Act and of

these rules, with the information in their possession regarding the

childcare centres as the Commissioner may require.

€0.09