Cap. 123 ст. 14CChild care fees.

Notwithstanding anything to the contrary contained in this

Act, if an individual proves to the satisfaction of the Commissioner that in the year preceding a year of assessment he has paid fees in respect of childcare services for his children who were below the age of twelve years to a childcare centre he shall, for each bona fide child, be allowed as a deduction against his income the lesser of these amounts -

(a) the amount actually paid as confirmed by official receipts;

(b) two thousand euro (€2,000):

Provided that the Minister may by rules prescribe the conditions under which this deduction shall be allowed.