How does RUT-tax deduction(Cleaning, Maintenance and Laundry) work for child care?

Tax reduction is granted for childcare performed in, or in close proximity to, the residence and retirement and retrieval at preschool, primary school, leisure activities or the like.

As part of childcare, the babysitter may help the child with homework and other school work. However, reading lessons may only be a small part, ie max 10 percent, of childcare at each individual occasion. A babysitter can also cook food for the children if it can be considered a normal task for a babysitter and a task usually performed by the household itself.

Tax reduction is, however, not allowed for, for example, private teacher, coach or the like or arrangements for children’s calendars and other similar activities.