What the parent is looking for isn't therapy though but just a place for the child to "be" for the time before going to school where they will get those things. The respite hours are specific and restricted - not everyone with a special needs child gets the same amount of time or money so they will be saving what they do have for evening or weekend outings they can enjoy. From a tax standpoint they can claim a higher amount for childcare based on the needs than they could for a child over six and in school.