Only 4 per cent of the country's estimated 37,000 childminders are registered to avail of tax exemptions aimed at individuals caring for children in their home.
The Government raised a €10,000 tax exemption for childminers to €15,000 in the hope of attracting more people to register with local authorities. However, just 1,500 people have done so to date.
The measure exempts a childminder from paying tax on earnings less than €15,000. However, if an individual earns any more than this, their entire childminding income is subject to tax.
Some childminders say the low take-up is because many individuals could lose money by registering, while others fear being subjected to official scrutiny.
The Government, however, has argued that it is too early to say whether the latest attempt to encourage childminders to register with their local authority is a success or failure.
To avail of the incentive, childminders must notify their local county childcare committee that they are providing a childminding service.
Childminding, despite being one of the most common forms of childcare in the Republic, is one of the most loosely regulated.
Individuals caring for fewer than four children in their own home are not subject to any regulation, mandatory training or Garda clearance.
Yet an estimated 70,000-80,000 children are placed with childminders every working day.
In the UK the regime is very different. All childminders' homes are inspected regularly to ensure they are safe and suitable for young children.
They must also be insured, have first-aid training and be checked by the police, as must anyone else aged over 16 who lives or works in the childminder's home.
As well as induction training, many childminders undertake childcare qualifications or attend workshops on subjects such as nutrition, sign language or business management.
