The National Childcare Scheme (NCS) is a Scheme of financial support to help parents with the cost of their childcare.
The Scheme comprises two types of subsidies:
- A universal subsidy is payable for children between the ages of 24 weeks and 36 months (or until the child qualifies for the Early Childhood Care and Education programme if later) who are availing of childcare services from an approved childcare service provider. The universal subsidy is not means-tested and is available to all qualifying families of any income level.
- An income-related subsidy is payable for children from 24 weeks to 15 years of age who are availing of childcare services from an approved childcare service provider. The level of subsidy is determined by the family’s assessable income (i.e. gross income minus tax, PRSI and other deductibles and minus any applicable multiple child discount).
In addition to the income related subsidy and the universal subsidy the NCS makes provision for vulnerable children under section 14 of the Childcare Support Act 2018. It specifies 5 statutory bodies with which the Minister may make agreements in relation to referral procedures for free or additional childcare. Signed agreements are in place with all sponsor bodies.
Subsidy rates per hour
Universal subsidy
The universal subsidy is payable at a rate of €0.50 per hour.
Income related subsidy
The rate for income-related subsidies depends on the applicant’s reckonable income. The table below shows the maximum and minimum income-related subsidy rates per hour, which vary according to the child’s age and the child’s education stage.
Child’s age
|
Minimum subsidy per hour
|
Maximum subsidy per hour
|
Less than 12 months old
|
€0.50
|
€5.10
|
12 to 35 months old
|
€0.50
|
€4.35
|
3 years old or older and not yet qualifying for ECCE
|
€0.50
|
€3.95
|
3 years old or older and qualifying for ECCE
|
€0.00
|
€3.95
|
At school (or older than 6 years of age and less than 15 years of age)
|
€0.00
|
€3.75
|
Sponsor Subsidy
Child’s age
|
Subsidy per hour
|
0-1 year
|
€5.87
|
1-3 years
|
€5
|
3 years old to school age
|
€4.54
|
School Age
|
€4.31
|
Number of Children (14/3/2022)
Universal Subsidy Number of Children
Age
24 weeks to 36 months 13620
Income related subsidy
Age Number of Children
Less than 12 months old 665
12 to 35 months old 12452
36 months to 5 years 11 months old and not qualifying for ECCE 4684
36 months to 5 years 11 months old and qualifying for ECCE 11901
6 to 14 years and 11 months old 10267
Sponsor related subsidy
Age Number of Children
Less than 12 months old 22
12 to 35 months old 586
36 months to 5 years 11 months old and not qualifying for ECCE 253
36 months to 5 years 11 months old and qualifying for ECCE 560
6 to 14 years and 11 months old 912