Revenue recently provided an update to the Childcare Services Relief documentation to include latest guidance on how to protect children from coronavirus (COVID 19).
The details from the Revenue website are below and a link to that page is HERE:
Childcare services relief
Tax and Duty Manual Part 07-01-29 provides guidance on the operation of the childcare services relief, which is an income tax exemption that is available to individuals who provide child-minding services in their own homes.
The Manual was updated in May to reflect the HSE guidance on Protecting your child from coronavirus, and has now been further updated to take account of the latest HSE guidance in that respect. It provides that, where an individual minds children in their own home, he/she may still qualify for the relief if the child-minding is provided in the home of the children in accordance with the official HSE guidance on the matter. (Source: Revenue)