Official Government figures show there are several counties without any registered childminders.

Tusla - the child and family agency - says there's no one on their register in Offaly, Leitrim, Wicklow, Longford or Laois.

There are six counties with less than two registered child minders. A total of 119 childminders are registered in Ireland.

Galway Fianna Fáil TD Anne Rabbitte, says the numbers prove the black economy is thriving:

"You also have another six counties with less than two registered child minders", she told Pat Kenny on Newstalk this morning. "In the whole country we only have 119 childminders. We have 18 registered childminders in Dublin with over 100,000 children in the county."

Rabbitte added that if childminders refuse to opt in to the scheme proposed in Budget 2017, it will cause a "capacity crisis" and price hikes within creches.

Private child minders are allowed to earn €15,000 tax free per year.

Galway leads the charge with 19 registered childminders, followed by Limerick.

People don't need to register with Tusla if they're minding 3 children or fewer.

But to qualify for the new tax rebate announced in the Budget, parents must use a registered creche or childminder.