National Childcare Scheme (NCS)

The National Childcare Scheme (NCS) helps parents to meet childcare costs.

The scheme provides 2 types of childcare subsidy for children aged over 6 months (24 weeks) and up to 15 (children aged 15 do not qualify):

You cannot get the universal subsidy and an income-assessed subsidy at the same time. However, you can choose which subsidy is of greatest benefit to you.

You must apply for a subsidy, but it is paid directly to your childcare provider. Your provider then will subtract your subsidy from your childcare bill.

You can apply online or by post (see 'How to apply for the National Childcare Scheme' below).

Your childcare provider (this includes childminders and school-age childcare services) must be registered with Tusla and have a National Childcare Scheme contract with the Department of Children, Equality, Disability, Integration and Youth (DCEDIY).

The National Childcare Scheme is administered by Pobal.

Which subsidy can I apply for?

You can apply for the subsidy that is best for your family situation.

For both the universal subsidy and the income-assessed subsidy, children must be:

Key points about the universal subsidy

Key points about the income-assessed subsidy

Am I eligible for the National Childcare Scheme?

You must meet certain conditions to be eligible for the NCS.

You or your current partner must be a parent of the child or acting in loco parentis (this means acting as a parent to the child).

Your child must be over 6 months and under 15 years of age (children aged 15 do not qualify).

Residency status

You, or your partner, must meet one of the following criteria:

Read more about the eligibility criteria for subsidies in the NCS policy guidelines (pdf).

How many subsidised childcare hours am I entitled to?

The number of childcare hours you can get depends on the hours you (and your partner) work, study or train.

How are work, study and training hours assessed?

Any part-time hours, casual working, or hours in labour activation schemes such as Gateway and SOLAS programmes, are counted as work.

If you are studying for a higher education course on the National Framework of Qualifications (NFQ), this is counted under studying and training.

You may be asked for proof of work, study or training. Read more about what is accepted as proof of work, study or training in the NCS policy guidelines (pdf).

What if my circumstances change?

Change of income

If your income suddenly changes for reasons outside your control (for example, if you lose your job or your hours at work are reduced), you can apply for a sudden change assessment. You can do this online at on the NCS website or by post.

This does not apply if you choose to change your income (for example, by going on a shorter working year or term-time working arrangement).

Your new income assessment is based on the 4 weeks immediately before your application. Any subsidies awarded under a sudden change assessment are for 6 months only. After this, you must re-apply for a new subsidy.

No longer eligible

You must also notify Pobal if you are no longer eligible for the subsidy (for example, you are no longer caring for the child for whom you were given a subsidy).

If you or your partner no longer meet the criteria for the enhanced hours subsidy, the subsidy ends 20 working days after the notification.

Loss of work or study

If you stop working or studying, you may no longer qualify for an enhanced hours subsidy.

However, you get the enhanced hours for 4 weeks from the end date of your work or study. Your subsidy is then reduced to standard hours.

You or your partner’s income will be assessed at the next renewal date unless you ask for an assessment of income before that.

How is income assessed for the National Childcare Scheme?

You can choose to have your income assessed automatically or manually for the income-assessed subsidy. Your application will take longer if you choose the manual method.

Automatic method (Fast Track)

Your income can be assessed automatically using information available from Revenue and the Department of Social Protection (DSP).

If you agree to this, the NCS will get the information directly from Revenue and the DSP using your PPS number (and your partner’s PPS number, if applicable).

Manual method

You can ask for your income to be assessed manually. You must provide documents such as payslips or DSP declarations which show your income.

These are reviewed and assessed by Pobal (the scheme administrator). You can get a full list of the documents accepted as proof of your income (income proofs) in Appendix 1 of the NCS policy guidelines (pdf).

You must declare additional income, such as any maintenance you pay or receive, any income that requires a Revenue Form 12, and any foreign income.

What assessment period is used?

Your income is normally assessed based on your reckonable income from all sources for the previous tax year.

For the 2024 programme year, the previous tax year is 2023 (1 January 2023 to 31 December 2023).

You can choose to have the current year assessed if you believe your income from the current year will be significantly less than your income from the previous year. You may be asked to provide information to support this. Your application is then manually reviewed and assessed.

Read more about current year assessments in the NCS policy guidelines (pdf).

Self-declarations and supporting documents may be checked on a sample basis.

What is reckonable income?

If you are applying for an income-assessed subsidy, the rate you qualify for depends on your reckonable income.

Your reckonable income is the total amount of your net family income. This is income from all sources (including most social welfare payments) after tax, PRSI and USC have been deducted.

However, some social welfare payments and other allowable items or allowable deductions are excluded from reckonable income under the NCS (see ‘What are allowable deductions?’ below).

What is counted as family income?

If you are parenting alone, only your reckonable income is calculated and assessed. If you are living with another adult who is not your partner (such as a parent or other relative), their income is not taken into account.

If you are living with your partner (such as a spouse, civil partner or co-habitant) your combined reckonable income is assessed. Your partner’s income will be included even if they are not your child’s parent or guardian. If your partner is living apart from you temporarily their income is still included.

What are allowable deductions?

When the NCS assesses your income, some of it is not taken into account. These are called allowable deductions or allowable items. Your reckonable income is reduced by the amount of the allowable deductions.

Allowable deductions include: