Tax exemption for income from childcare centre

Income Tax (Exemption) Order 2013 [PU (A) 3/2013]

Salient points

• Provision and maintenance of child care centre registered with the Department of Social Welfare under the Child Care Centre Act 1984

• The exemption of statutory income (after the deduction of all allowances) is for a period of five consecutive years of assessment (YA) commencing from YA 2013 for existing child care centres or first invoice issued for child care centres commencing operations from YA 2013