Tax-Free childcare (TFC) is a new scheme that was introduced gradually between January 2017 and February 2018. It was originally supposed to start in October 2015 however the scheme was delayed.
TFC is the Government’s new way of providing childcare support to parents and it will eventually replace directly contracted childcare and childcare vouchers currently offered through employers.
New regulations (9 April 2018): Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI.No.462/2018) >> More tax-free childcare regulations
New regulations (12 January 2018): Childcare Payments Act 2014 (Commencement No. 6) Regulations 2018 (SI.No.27/2018) >> More tax-free childcare regulations