A crèche, preschool, Montessori, school-age or other childcare service combines a company with a highly regulated care setting. The LTD can hold contracts, employ staff and operate the finances, but children cannot attend merely because the company has been incorporated.
This guide explains the order in which founders should approach the company, premises and Tusla registration. It is general information rather than childcare, safeguarding, planning, employment, legal or tax advice. Use Tusla's current rules and competent advisers for the proposed service type.
Work backwards from the intended opening date
Tusla requires a proposed early years application at least three months before operation and says the registration process must be completed before children attend. Documentation, premises work, recruitment, vetting and pre-registration inspection mean the practical lead time can be longer.
Define the childcare service
Record the service type, age groups, places, session length, opening weeks, meals, outdoor space, transport and any school collection. These decisions affect the premises, staffing, ratios, qualifications, policies, fees and registration category.
Prepare a demand and affordability study using realistic occupancy. A full waiting list is not the same as paid enrolment, and opening with low occupancy can create serious payroll pressure. Model a gradual ramp rather than assuming every room is full on day one.
Form the childcare company
Decide whether the property lease, staff and parent contracts will be held by this company. If a charity or community structure is being considered, compare governance and funding implications professionally rather than assuming an LTD is automatically suitable.
- Choose an acceptable company name and LTD constitution.
- Provide a physical registered office address in Ireland.
- Appoint at least one adult director and a company secretary.
- Use a separate secretary for a sole-director LTD.
- Meet the EEA-resident director rule or an available alternative.
- Record shareholders, shares and beneficial owners accurately.
- Complete the PPSN or applicable CRO identity and IPN process.
- Describe the intended childcare activity accurately.
Choose and assess the premises
Before signing an unconditional lease, assess planning use, fire safety, building control, access, room layout, sanitary facilities, food arrangements, sleeping, storage, ventilation, outdoor play, collection safety and capacity. The landlord's description is not approval for the intended childcare service.
Ask qualified professionals to review the premises against the planned ages and service. Document who funds works, permissions and reinstatement. Leave time to correct issues found during registration or inspection rather than scheduling enrolment immediately after construction.
Submit a complete Tusla application early
Tusla's new-provider guidance states that registration must be completed before any child attends. Proposed services must submit at least three months before opening; temporary early years services must submit at least 21 days before opening.
A statutory minimum is not a guaranteed processing time. Tusla says new preschool settings currently require a pre-registration inspection and publishes intake-specific deadlines. Incomplete applications can be closed, so assemble all required documents before submission and respond promptly.
Recruit suitable, vetted and qualified staff
Build the staffing plan around the current qualification, ratio, supervision, vetting and responsible-person rules for the service. Verify certificates and references rather than relying on job titles. Complete required vetting before a person has access to children.
Prepare written employment terms, rosters, breaks, leave cover, induction, training and performance processes. Register as an employer before paying staff and report payroll to Revenue on or before payment. Include cover for absence and turnover in the fee model.
Create safeguarding and operating policies
Policies must reflect actual practice. Address child safeguarding, complaints, behaviour, inclusion, medication, accidents, infection, sleep, food, outings, collection, authorised persons, attendance, emergencies, records and data protection. Train staff and keep evidence that policies are understood.
Control photographs, family information, medical details and access records carefully. Use secure systems, role-based access and lawful retention. Ensure parent contracts and privacy information explain fees, absence, closures, notice, deposits, consent and data use.
Insurance, fees, funding and tax
Arrange public liability, employers' liability, premises, contents, professional or treatment risks, cyber cover and any transport insurance relevant to the service. Disclose the ages, capacity, activities, food, outings and premises accurately to the broker.
Build fees from staffing ratios, paid non-contact time, cover, food, rent, utilities, training, insurance, equipment and administration. Government funding programmes have separate eligibility, contracts and reporting; do not promise subsidised fees until the service is approved for the relevant scheme.
Childcare VAT treatment can differ from ordinary services and depends on the supply and provider. Obtain tax advice before assuming VAT exemption or recovery of fit-out VAT. Register Corporation Tax, payroll and other applicable obligations for the company.
Childcare business launch checklist
StartCompany.ie can establish the Irish LTD while Tusla and childcare professionals assess the service. Compare formation packages or tell us the owners and director countries to identify the formation route.
- Define the service type, ages, places, hours and realistic occupancy.
- Incorporate the company with accurate founders, officers and activity.
- Complete professional premises, planning, fire and fit-out checks.
- Prepare every Tusla document and apply well before the opening date.
- Recruit qualified staff and complete vetting and reference checks.
- Implement safeguarding, operational, parent and data policies.
- Arrange insurance, payroll, tax and funding controls.
- Open only after registration is complete and the service is operationally ready.