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

Tusla – the child and family agency – said that there is no one on their register in Offaly, Leitrim, Wicklow, Longford or Laois.

People do not need to register with Tusla if they are minding three children or fewer.

However, to qualify for the new tax rebate announced in the Budget, parents must use a registered crèche or child-minder.

Galway Fianna Fáil TD Anne Rabbitte has said that the numbers prove that the black economy is thriving.

“You also have another six counties which have only less than two childminders,” she said.

“And to say that in the whole country, we’ve only 119 childminders … and if you look at Dublin, the figures there for Dublin is that we have 18 registered childminders with 100,000 children.”