TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Requirement to File Income Tax Return for Exempt Childcare Services

Revenue have published an eBrief which sets out the requirements for individuals in receipt of income from childcare services to make an annual return of income using a Form 11 (or 11E, 11S), regardless of any other source of income in the year.

As per eBrief No. 18/14 an individual in receipt of income from childcare services which is exempt following an election under section 216C TCA 1997 is regarded as a chargeable person within the meaning of section 959A TCA 1997. This means that such individual must make an annual return of income using a Form 11 (or 11E, 11S), regardless of any other source of income in the year.