The Minister for social protection says that Revenue is anxious to see childminders working from home registered for tax.

Childminders who earn less than €15,000 a year are exempt from paying tax - but it's understood they will now be obliged to fill in a 26 page tax return form for the first time. 

It's understood these new rules will even apply to grandparents who are paid to mind their grandchildren at home.

Minister Joan Burton says it's in the best interests of children if all childminders are fully trained and accountable.