After-school programmes offered by sports associations and similar are eligible for parental allowance

Many sports clubs and associations  offer after-school programmes immediately after school, for example, sports schemes and football schemes. After-school programmes similar to after-school hours supervision schemes in primary schools are considered childcare, and the expenses are eligible for parental allowance.

The ordinary after-school supervision schemes run by public and private schools (SFO) immediately before and after school are considered childcare and are eligible for parental allowance. Sports schemes and similar starting immediately after school have a lot in common with what is offered by the schools' SFO schemes, but provide organised physical activity instead of free play, courses in painting, chess, museum visits, and so on. The Directorate of Taxes has decided that after-school programmes that are established as an alternative to the after-school supervision schemes in primary schools, and therefore are of a similar nature to the schools’ SFO schemes taking place immediately after school, must also be considered childcare eligible for deductions of expenses. The after-school programmes can cover a single sport or a number of various sports activities.

 After-school programmes that you can claim deductions for:

  • The activities offered take place immediately after school at least three days per week, possibly with activities being provided before school starts.
  • The activities offered take place throughout the entire school year.
  • The activities offered are intended for children aged 5-11, and are possibly limited to a specified age group.
  • The activities offered are open to all children in the relevant age group without requirements regarding special qualifications, that is, the activities are not 'tailored' to suit specially selected children.
  • The individual child is provided with an appointed, regular time and place of stay per week.
  • Shared outdoor and/or indoor activities.
  • May include a meal break where for example bread or fruit are provided.
  • May have designated time for homework, independently or with assistance provided.
  • Largely follows the schools’ holidays.

After-school programmes that are extended to an all-day offer for some weeks during the schools’ holidays are considered equivalent to after-school supervision schemes during the holidays. You’ll receive parental allowance for the expenses connected to the actual scheme, but not for expenses related to food or equipment received by the child.

Alternative after-school programmes with a main activity other than sports are also considered childcare in cases where the scheme is otherwise similar in nature to the schemes described above. You can claim a deduction for expenses for an after-school scheme provided by an association that offers activities within their purpose and area of interest.

 After-school programmes without deduction entitlement:

  • Temporary/short-term or sporadic activities organised by clubs and associations during SFO times are not considered an adequate leisure scheme.
  • Training sessions organised by sports clubs later in the afternoon/evening or at weekends, for example, training with the club's age-specific teams, are recreational activities of a different kind than SFO/sports leisure schemes.
  • Tuition for children, individually or in groups.

Parental allowance is not normally given for children over the age of twelve. You can still claim a deduction for after-school programmes for children aged twelve 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.

Reporting expenses for after-school programmes to the Tax Administration

Sports clubs and other associations providing after-school programmes that fall under the deduction rules must report parents’ expenses to the Tax Administration. The amount for parental allowance will then be pre-filled in your tax return. 

If your expenses have not been reported by the club, you can enter the amount in the tax return yourself.