Childminders in Ireland — A Guide for Parents

What Is a Childminder?

A childminder is a self-employed person who cares for children in their own home. Unlike crèches and preschools — which are classified as preschool services and have been regulated by Tusla for many years — childminders have historically operated outside formal regulation for smaller numbers of children. This is changing.

Childminders are not classified as preschool services under Tusla regulations. However, Tusla's Early Years Inspectorate now has a dedicated childminding registration scheme.

Tusla Registration — Current Rules (2026)

A transition period for childminder registration began in September 2024 and runs until 29 September 2027. During this period:

• Mandatory registration applies to childminders caring for 4 or more preschool children, or 7 or more children in total.
• Voluntary registration is available to all childminders since 30 September 2024.
• Childminders with 3 or fewer preschool children remain exempt from mandatory registration until the transition period ends.

Requirements for Tusla Registration

• Pre-registration training (via local City and County Childcare Committee)
• Paediatric first aid training (in-person only — online does not meet the requirement)
• Garda vetting via the National Vetting Bureau
• Level 5 qualification in Early Childhood Care and Education (or equivalent)
• Written contract with parents, insurance, and named emergency cover person
• Annual registration fee: €40

Apply via childminding.tusla.ie. Tusla helpline: 061 440600 (option 9) / cm.registration@tusla.ie

NCS Subsidy and Childminders

The National Childcare Scheme (NCS) subsidy is only available at providers who are registered with the NCS, which requires Tusla registration. Only childminders who have completed Tusla registration and NCS approval can pass on the NCS subsidy to families.

If you are considering a childminder and want to use the NCS subsidy, ask whether they are Tusla-registered and NCS-approved before committing to a place.

Childcare Services Relief (Tax Exemption)

Revenue operates a Childcare Services Relief (also called the Childminding Relief) that allows qualifying childminders to earn up to €15,000 per year from childminding free of income tax.

Conditions (per Revenue):

• The childminder is self-employed
• No more than 3 children under 18 years are minded at any one time
• The service is provided in the childminder's own home
• The childminder has notified their local HSE office

The relief is claimed via Form 11 (Income Tax Return), submitted by 31 October each year. It is governed by Section 216C of the Taxes Consolidation Act.

Verify current conditions at revenue.ie.

National Action Plan for Childminding 2021–2028

The government's National Action Plan for Childminding (2021–2028) sets out a pathway to bring all non-relative childminders into a regulated and supported framework. This includes full Tusla registration for all childminders, access to NCS subsidies, and professional development supports.

The transition period ending September 2027 is part of this plan. Parents and childminders should expect further changes to regulation and subsidy access in the coming years.

Official Resources

• Tusla — Childminding Services
• Tusla Childminding Registration Portal — childminding.tusla.ie
• Childcare Services Relief — revenue.ie

Frequently Asked Questions