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4 Grants 4.1 Equal Opportunity Childcare Programme 2000-2006 and National Childcare Investment Programme 2006-2010 The Equal Opportunity Childcare Programme (EOCP) 2000- 2006, which is administered by the Department of Justice 1 , facilitates further development and expansion of childcare facilities. The National Childcare Investment Programme 2006- 2010 was announced on December 7th 2005 and came into effect on January 1st 2006. This succeeds the Equal Opportunity Childcare Programme 2000-2006. The EOCP will continue to be operational in parallel with the new Programme until all applications on hand are processed and commitments are honoured and the drawdown and verification of existing grant allocations are fully complete. 4.1.1 Self-Employed Childcare Providers A capital grant scheme is available for self-employed childcare providers, catering for (1) not more than 20 children at a time and (2) for over 20 children. This scheme provides support towards the building, renovation, upgrading and equipping of childcare facilities. 4.1.2 Community-based A capital grant scheme is also available to communitybased/not-for-profit organisations for the establishment, renovation or upgrading of childcare facilities. Groups may apply for grant assistance based on a demonstrated childcare need in the area. The number of places which the group proposes to provide will determine the level of funding. Under the new capital grant scheme in January 2006, the maximum grant payable per project is not expected to exceed €1,000,000. until December 31st 2007. These groups will be free to apply under the new staffing lines approximately 6 months prior to the end of their EOCP funding term. 4.1.3 Private Sector Childcare Providers Under the new capital grant scheme, applicants may apply for grant assistance of up to €100,000 towards the capital cost of developing a childcare service facility in an area where there is a demonstrated childcare need. An applicant may apply for more than one grant under this scheme, provided the subsequent childcare facilities are in different catchment areas and subject to an overall ceiling of €500,000 per applicant. In each case, the applicant must provide at least 25% of the total funding required for the project. Work on the project must not commence before the applicant has been notified of the decision on their application. 4.1.4 Other Capital Arrangements are being made for the introduction of an improved capital grant scheme to assist childminding services and a new capital grant scheme to assist parent and toddler groups. Further information on the above grants is available from Childcare Directorate, Department of Justice, Equality and Law Reform, 72-76 St. Stephens Green, Dublin 2, lo-call: 1890 20 90 30 or alternatively by e-mail at childcare_mail@justice.ie; website www.omc.gov.ie or from Pobal (formerly known as ADM Ltd.) at 01- 2400727; website www.pobal.ie In addition, staff grant assistance is also available to community-based/not for profit organisations with a strong focus on disadvantage. The staffing grant commitments made to the community-based groups under the EOCP will continue 1 Pobal (formely known as ADM Ltd) will continue to implement the day-to-day operation of the EOCP as well as taking on this role under the Childcare Programme 2006 - 2010 page 12
5 Tax Allowances 5.1 Introduction The 1999 Finance Act introduced two provisions relating to childcare: Exemption as benefit-in-kind for tax purposes of certain childcare facilities provided by employers for their employees (Section 34 Finance Act 1999) Capital allowances for buildings used for certain childcare purposes (Section 49 Finance Act 1999) These were amended by the Finance Act 2000 and 2001. 5.2 BIK Exemption The provision of childcare facilities by employers are not treated as benefit-in-kind for tax purposes where or Facilities are made available solely by the employer Facilities are made available by the employer jointly with other persons and the employer is wholly or partly responsible for financing and managing the provision of the childcare service Facilities are made available by any other person or persons and the employer is wholly or partly responsible for financing and managing the provision of childcare service and - The Child Care (Pre-school Services) Regulations 1996 (S.I. No. 398 of 1996) are complied with fully. 5.2.1 Qualifying Premises The premises may be provided solely by the employer, in partnership with or by someone else. However, the employer must be wholly or partly responsible for financing and managing the provision of the service. 5.2.2 Financing There must be a commitment by the employer to fund the facility or provide it with capital. Examples of this would be funding of the construction or refurbishment of the premises and equipment, staff salaries etc. It is not sufficient to simply pay for places in a crèche or nursery run by someone else. 5.2.3 Managing It is not necessary for the employer to manage the day-to-day operations of the facility or have direct responsibility for the care of the children. The role envisaged for the employer in managing the facility is at a strategic level such as: Overall policy of the facility Appointing and monitoring the performance of personnel engaged to look after the children Allocation of spaces, and Financial control and management. 5.2.4 Benefit to the Employer Employer's PRSI If the conditions outlined in Sections 5.2.2 and 5.2.3 are satisfied, then the provision of childcare/crèche facilities to page 13
Page 1: Supporting Employers Supporting Chi
Page 5: Table of Contents 1 Executive Summa
Page 8 and 9: The legislation covers all pregnant
Page 10 and 11: 3 Employer Childcare Options 3.1 In
Page 12 and 13: The employees get to spend quality
Page 14 and 15: Market Feasibility This includes a
Page 18 and 19: employees is exempt from Employer's
Page 20 and 21: 6 Case Studies (Large) 6.1 Northbro
Page 22 and 23: 6.3.2 Measures Penguin measures to
Page 24 and 25: • Lactation support network • P
Page 26 and 27: 7 Case Studies (Medium) 7.1 Botanic
Page 28 and 29: 8 Case Studies (Small) 8.1 Calor Ga
Page 31 and 32: 9 Appendices APPENDIX 1 28 Childca
Page 33 and 34: at least four weeks before the day
Page 35 and 36: 10.8 Disputes Under the Acts Disput
Page 37 and 38: 11.6 Force Majeure Leave All employ
Page 39 and 40: Contact Details for County and City
Page 41 and 42: 12.1 Other Useful Contacts Contact
Page 43 and 44: c.Child #3 ❑ Under 1 Year ❑ 1 -
Page 45 and 46: 14 Appendix 5: Examples from Best U
Page 47 and 48: last year to a whopping 4,000 from

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