Who the brochure concerns

This brochure is intended for people who either run or have considered running a family day care centre as a self-employed business in their own home. It is also aimed at family day care centres which are owned by a private organisation, parent group or similar, and which are run with employee assistants. For more information concerning family day care centres owned by organisations, see later in the brochure.

Please note that the figures and rates used in the brochure apply to the 2016 income  years. If the brochure is used for subsequent years, it is important to be aware that the rates may have changed. You can check this by contacting the tax office or under tables and rates.