This needs assessment was completed to assist with the implementation of the governmental policy 'Palliative care for children with life limiting conditions - a national policy (Department of Health & Children, 2010) and its recommendation that a comprehensive children's palliative care service needs to operate within a cooperative model, with close liaison between all stakeholders and relevant service providers. This report represents a first step in identifying respite needs for the 1400 children and their families coping with a life-limiting condition in Ireland.