Families with childcare costs receive assistance through the Child Care Benefit in addition, the Government is introducing a new 30 per cent childcare tax rebate.

The fiscal advantage for employers who contribute to their employees' childcare costs and that for parents paying for childcare were increased in 1999, 2000 and 2001.

Childcare costs have risen dramatically in recent years, in part due to improvements in the pay of childcare personnel.

employees contributed towards the costs of childcare of these, approximately 68 were paying costs for 0 4 year olds and approximately 46 were paying costs for 4 12 year olds.

The percentage that employers contribute towards childcare costs is studied every year. In 2003, 63 of

They include the Government's universal health insurance scheme (Medicare) and its assistance for families with childcare costs (the Child Care Benefit).

On one hand, this led to the closure of some of these institutions (due to lack of financial resources), on the other hand, it meant freedom in the establishment of rules and charges for the services of nurseries, which resulted in increased costs for parents of children using them.

Number of nurseries and kindergartens, 1989 1994

As in the case of nurseries, changes in their organizational and financial rules (with the gminas taking them over) influenced costs.

Kindergarten Crèche

Childcare Act

There were admittedly too few places in childcare centres, and the costs were higher than the European average, although outside Dublin a parent paid less than the 20 per cent figure cited.

By mid 2003, almost 70 of employees could take advantage of the scheme whereby employers contribute to childcare costs.

Childcare

Construction of nursery schools

Keep watch!

Nog, Toto. Youg Havanag. Meeg here.

In the estimates for 2005 it is assumed that 68 of employees contribute towards the costs of childcare this breaks down to 75 of employees contributing under the scheme for 0 4 year olds and 54 under the scheme for after out of school care.

Estelle.

Day care services

Crèches and nurseries

(h) Child day care bill

Tony, where have you been?

You can't shoot at nursery schools...

Table 23. Number of children in nurseries and kindergartens, 1989 1994

You're right, we were at Fantomas's!

Day care services 308 105

Our office says nurseries are for the poor, not for apartment dwellers.

(Signed) Fermin Toro Jimenez Ambassador Permanent Representative

(Signed) Fermín Toro Jiménez Ambassador Permanent Representative

(Signed) Fermin Toro Jiménez Ambassador Permanent Representative

A. TRUST FUND 1998 COST PLAN

Trust funds are earmarked resources entrusted to UNICEF from various sources, including Governments, other United Nations organizations and NGOs, mainly to cover the cost of procurement of supplies and services undertaken by UNICEF on behalf of development partners.

The existing tax measures for childcare will be incorporated into the Childcare Act.

enterprises Number of children in crèches and nurseries and in Mother and Child Homes Kindergartens

For the year 2004 only, the Government has provided tax incentives to encourage more small and medium sized companies to contribute towards their employees' childcare costs.

These include setting up and maintaining kindergartens (crèches, nurseries, orphanages, etc.).

Concerning childcare facilities, the State party had indicated that most childcare centres, for children aged 2 to 5, were operated by the churches and non governmental organizations, but there was a gap in childcare services for children up to 2 years old (CEDAW PSWG 2005 I CRP.2 Add.6, p. 22).

Children in Soweto playing on a trampoline.

(a) Day care facilities for all children.

Jacinto! That's me.

We need a nursery...

These services provide half day nursery services for children of preschool age, i.e. aged 2 to 5.

Alongside those centers, which are supervised by the Ministry of Industry, Trade and Labor, there are also private child care centers as well as home care through nursemaids.

In the Jewish sector, 63.2 of the mothers take advantage of day care centers.