Childcare costs in Ireland: NCS subsidies and free preschool

Two subsidies, and you choose

The National Childcare Scheme helps parents meet childcare costs for children aged over 6 months (24 weeks) and younger than 15. There are two subsidies, you can only have one at a time, and you pick whichever is worth more to you.

The government pays the subsidy directly to your childcare provider, who subtracts it from your bill. You never handle the money.

The universal subsidy

Not means tested, available to all families regardless of income. It is worth EUR 2.14 per hour per child, for a maximum of 45 hours a week.

The income-assessed subsidy

Means tested, and worth more. If your reckonable income is under EUR 60,000 a year you qualify, and the rate goes up to EUR 5.10 an hour per child. If your reckonable income is EUR 26,000 or less you get the maximum rates. Between those two points the rate tapers according to your income, your child's age and educational stage, and how many children you have.

What changes on 31 August 2026

The income-assessed subsidy is being widened, and the change is significant enough that families currently on the universal subsidy should re-check.

• the lower income threshold rises from EUR 26,000 to EUR 34,000
• the upper income threshold rises from EUR 60,000 to EUR 68,000
• the multiple child discount rises from EUR 4,300 to EUR 5,500 for two children under 15
• the multiple child discount rises from EUR 8,600 to EUR 11,000 for three or more children under 15

If you already get an income-assessed subsidy, it will be recalculated automatically using the new discounts and thresholds and you do not need to reapply. If you currently get the universal subsidy, you may now be better off on the income-assessed one — but that switch is not automatic, and you have to act.

How many hours you get

The hour cap depends on what the adults in the household are doing, not on income.

Enhanced hours: if you and your partner are working, studying or training, you are entitled to up to 45 hours of subsidised childcare a week. Part-time hours, casual work and labour activation schemes all count as work, and higher education courses on the National Framework of Qualifications count as study.

Standard hours: if you are not working, studying or training, you can qualify for up to 20 hours a week.

Hours spent in the free preschool programme or at school are not deducted from your subsidised hours, which is the detail that makes the two schemes stack rather than compete.

Free preschool: the ECCE programme

The Early Childhood Care and Education programme provides free early childhood care and education for preschool-age children. The provider must deliver 3 hours a day, 5 days a week, for 38 weeks a year. Those 15 hours a week are free, paid directly to the provider.

Eligibility is by date, not by year group: your child qualifies if they have turned 2 years and 8 months by 31 August, and are not older than 5 years and 6 months on or before 30 June of the programme year. There are no exemptions to the lower age limit.

If your child attends for longer than the three free hours a day, you pay for the extra time — and that is exactly where the National Childcare Scheme subsidy applies. A small number of sessional services, by prior permission, run 3 hours 30 minutes a day over 4 days instead.

One trap: your child can lose their ECCE place if they are absent for four weeks in a row. In defined circumstances, such as prolonged illness of the child, a sibling or a parent, a place can be held for up to 12 weeks.

How income is assessed

Your reckonable income is your net family income from all sources, including most social welfare payments, after tax, PRSI and USC, less allowable deductions. If you are parenting alone, only your income counts; a parent or relative you live with is not assessed. If you live with a partner, their income is included even if they are not your child's parent.

Assessment normally uses the previous tax year: for the 2026 to 2027 programme year, that is 2025. You can ask for the current year to be assessed instead if your income will be significantly lower, and there is a separate sudden change assessment if your income drops for reasons outside your control. A sudden change award lasts six months, after which you reapply.

Applying, and the conditions on your provider

Apply online through the National Childcare Scheme website. You need a verified MyGovID account, your children's dates of birth and PPS numbers, your employment and income details, and your partner's PPS number and details if you have one. Postal applications are accepted but slower, which can push back your subsidy start date.

Your provider must be registered with Tusla and hold a National Childcare Scheme contract with the Department of Children, Disability and Equality. If they are not, no subsidy is payable however eligible you are — so confirm this before you accept a place.

Once approved you get a code called a CHICK, which your provider uses to register your child. Subsidies are awarded annually and you will be notified at least 20 working days before renewal.

Where to get help

The scheme is administered by Pobal, whose Parent Support Centre handles applications and queries. Use the subsidy calculator on the National Childcare Scheme website before you apply, because it will tell you which of the two subsidies is worth more in your situation. If you disagree with an award you can request a review by Pobal within 20 working days, and appeal to an independent appeals officer within 20 working days of the review decision.