Family
National Childcare Scheme 2026/27: the subsidies and Budget 2027 changes
Last updated 16 October 2026
Every family using registered childcare gets €2.14 an hour off fees, and lower-income families more. From September 2027 the rate for younger children rises.
The National Childcare Scheme (NCS) pays part of your childcare bill directly to your provider, which takes it off what you pay. It covers children from 24 weeks old until their 15th birthday, at a childminder or service registered with Tusla that has an NCS contract.
Two subsidies
| Universal subsidy | Income-assessed subsidy | |
|---|---|---|
| Depends on income? | No | Yes |
| Who | Every family | Family income (as the scheme counts it) under €68,000 |
| Rate | €2.14 an hour, up to 45 hours a week | Depends on income, the child's age and stage, and the number of children |
You choose whichever is worth more. If you and any partner are working, studying or training, you can get up to 45 subsidised hours a week; if not, up to 20. Time in the free preschool year (ECCE) or at school doesn't reduce your hours.
Reckonable income (the income that counts)
For the income-assessed subsidy, reckonable income is your family's income from all sources after income tax, USC and PRSI, normally for the previous tax year: 2025 for the 2026/27 programme year. Pension contributions, maintenance you pay and some social welfare payments are taken off. So is a multiple child discount: €5,500 with two children under 15, and €11,000 with three or more. The maximum subsidy goes to families with reckonable income of €34,000 or less.
Budget 2027 changes, from September 2027
- the maximum income-assessed subsidy extends to reckonable income of €38,500
- the multiple child discount rises to €6,000 for two children and €12,500 for three or more
- for children up to senior infants, the universal subsidy rises to €2.50 an hour. Fees are capped at €137.50 a week, or €550 a month
For a child in full-time care for 40 hours a week, the universal subsidy alone is worth:
| 2026/27: 40 hours × €2.14 | €85.60 |
| From September 2027, up to senior infants: 40 × €2.50 | €100.00 |
| Extra each week | €14.40 |
Applying
Apply on the NCS website with a verified MyGovID, or by post. You can let the scheme check your income directly with Revenue and the Department of Social Protection using your PPSNs. That is quicker than sending payslips. If your income falls suddenly, for example through job loss, you can ask for a new assessment based on the last four weeks.
Work it out
Sources
- Citizens Information: Budget 2027 (checked 25/10/2026)
- Citizens Information: Social welfare rates 2026 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.