(2025) What childcare costs cannot be deducted?

You cannot claim costs for any type of tuition as childcare costs. This includes tutoring, but not basic homework supervision.

Expenses for “teaching special skills” (such as music lessons or computer courses) are also not considered childcare costs for tax purposes.

The following items are also not deductible:

• Payments for sporting activities, e.g. membership fees for a sports club
• Expenses for school trips
• Material costs for books, toys or similar items
• Your travel expenses if you take your child to a carer or after-school club and pick them up
• Expenses for your child's meals