130. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason early years educators and school-age childcare practitioners are excluded from Revenue’s flat rate expense allowance registry; the details of any recent reviews conducted by his Department or Revenue into Section 114 of the Taxes Consolidation Act 1997 regarding modernising this registry for low-paid sectors; and if he intends to update the tax code to include early years professionals. [71097/26]

Summary

130. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason early years educators and school-age childcare practitioners are excluded from Revenue’s flat rate expense allowance registry; the details of any recent reviews conducted by his Department or Revenue into Section 114 of the Taxes Consolidation Act 1997 regarding modernising this registry for low-paid sectors; and if he intends to update the tax code to include early years professionals. [71097/26]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 8 October 2026

   Early Childhood Care and Education

   130. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason early years educators and school-age childcare practitioners are excluded from Revenue’s flat rate expense allowance registry; the details of any recent reviews conducted by his Department or Revenue into Section 114 of the Taxes Consolidation Act 1997 regarding modernising this registry for low-paid sectors; and if he intends to update the tax code to include early years professionals. [71097/26]

   Source: written

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Early Childhood Care and Education

  xml · EN · 8 October 2026

  ViewDownloadOpen at official source

• Question

  text · EN · 8 October 2026

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Conor Sheehan · Asking member
• Finance · Finance · Addressed to

Related records

No cross-record relationships stored yet.