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Children

  • After school child schemes run by organisations such as sports clubs eligible for parental allowance

    After-school schemes with a similar service to the official after-school supervision scheme provided in primary schools, qualify to be eligible for parental allowance.
  • Tax regulations for childcare in a private home

    Parents, childminders and nannies can here find information on the tax regulations which apply to paid childcare.
  • Special allowance for single providers

    Single providers will be given a special allowance against general income when they live alone and care for one or more children under 18 years of age.
  • Child support

    If you are paying maintenance payments under the Children Act, meaning child support, the payment is not deductible. Child support is neither taxable income for the person who receives it.
  • Children and young people with their own income or capital – concerning tax returns and tax

    Concerning the submission of tax returns and the tax assessment of children and young people.
  • Tax exemption for compensation and insurance payments to children for personal injury or loss of provider

    Favourable tax rules apply to children and young people who receive payments from compensation or insurance as a result of personal injury or loss of provider.
  • Child-care deduction

    As a parent, you are entitled to a deduction for your documented expenses for the care of children aged 11 or under who live with you.
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