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Many people currently pay cash to their childminder, but this new measure would ensure these minders receive the benefits of any employee.
Finance Minister Michael Noonan said providing tax credits for paid child care would fail an equity test.
Zappone said she met members from the childcare sector yesterday morning where the issue was raised.
A further €500,000 will go towards parent and toddler groups and childminders.
A survey has found that the number of childminders working for 40 hours or more per week has reduced as National Childminding Week was launched at the weekend.
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