The ordinary after-school supervision schemes run by private and public schools (SFO) immediately before and after school hours is counted as childcare eligible forparental allowance. Sports schemes and similar activites organised immediately after school hours have a lot in common with what is offered by the schools' own after-school childcare schemes (SFO), but have organised physical activity instead of free play, painting courses, chess, museum visits and so on. The Directorate of Taxes has decided that after-school schemes that have been established as an alternative to traditional school after-school childcare schemes and therefore are similar in nature to SFO which take place immediately after school hours are also to be counted as childcare and consequently these are eligible for deductions on expenses. The after-school schemes can cover a single sport or a number of different sports activities.
After-school schemes for which you can claim deductions are characterised by:
- The activities take place immediately after school hours at least three days a week, possibly also with activities being provided before school
- The scheme is offered throughout the school year or for a season
- The scheme is intended for children aged 5-11, not excluding specified age ranges within this
- The scheme is open to all children in the relevant age range without any requirements for qualifications, i.e. the activities are not 'tailored' to suit only selected children
- Childcare is provided for a regular fixed duration for each child
- Shared outdoor and/or indoor activities
- May have a meal break involving the provision of bread, fruit, etc.
- May have time set aside for homework, to be done either independently or with assistance
- Largely follows the school's holidays
After-school schemes which are extended to full day childcare during certain weeks of the school holidays are considered to be equivalent to the school's own official after-school supervision schemes. You are eligible for parental allowance for day care/supervision fees, but not for expenses for food or equipment received by the child.
Alternative after-school schemes with a main activity other than sport are also considered to be childcare in cases where the scheme is otherwise similar in nature to the after-school scheme described above. You can claim deductions if you incur expenses for an after-school scheme provided by a club which offers activities which are compatible with the club's purpose and area of interest.
After-school schemes not eligible for deductions:
- Temporary/short-term or sporadic activities organised by clubs and associations during SFO times are not considered adequate after-school schemes.
- Training sessions organised by sports clubs later in the afternoon/evening or at weekends, e.g. training with the club's age-specific teams, are different in nature from SFO/after school childcare sports schemes.
- Tuition for children, whether individually or in a group
Parental allowance is not normally given for children aged 12 or over. You can still claim a deduction for after-school schemes for children aged 12 or over if your child has special care needs. You must be able to document such needs in the form of a certificate from a doctor or the child welfare service.
Declaring expenses for after-school schemes to the Tax Administration
Sports clubs and other associations providing after-school childcare schemes covered by the deduction rules must report expenses incurred by parents to the Tax Administration. The amount for parental allowance will be precompleted in your tax return under item 3.2.10 Parental allowance.
If your expenses have not been declared by the club, you can enter the amount yourself under item 3.2.10.