DEDUCTION (CHILDCARE FEES) RULES

DEDUCTION (CHILDCARE FEES)

SUBSIDIARY LEGISLATION 123.121

DEDUCTION (CHILDCARE FEES) RULES

1st January, 2010

LEGAL NOTICE 466 of 2010,as amended by Legal Notice 341 of 2018.

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

Fees) Rules.

(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 Income Tax Act, hereinafter referred to

as "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 by the entity responsible for regulating

childcare centres; 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 entity responsible for regulating childcare centres shall

provide the Commissioner, for the purposes of the administration of

article 14C of the Act and of these rules, with the informationin its

possession regarding the childcare centres as the Commissioner

may require.