National Childcare Scheme 2026 — €2.14/hour universal, up to €5.10/hour income-based
National Childcare Scheme Ireland 2026
The National Childcare Scheme cuts the cost of childcare for all families. A Universal Subsidy of €2.14/hour applies to every eligible child in an approved setting — no means test, no income limit. Lower and middle-income families can receive an additional Income-Based Subsidy of up to €5.10/hour. From 31 August 2026, income thresholds increase, bringing more families into the scheme.
NCS 2026 — At a glance
- Universal Subsidy
- €2.14/hour — no means test
- Income-Based Subsidy (max)
- Up to €5.10/hour
- Eligible age
- 24 weeks to 15 years
- Max subsidised hours
- 45 hours/week per child
- Income threshold (upper)
- €60,000 net (rising to €68,000 from 31 Aug 2026)
- Apply
- ncs.gov.ie — subsidy paid to provider
Two types of NCS subsidy
| Subsidy type | Rate (2026) | Means test | Who qualifies |
|---|---|---|---|
| Universal Subsidy | €2.14/hour | None | All children 24 weeks – 15 years in approved childcare |
| Income-Based Subsidy | Up to €5.10/hour (tapers with income) | Yes — net household income assessed | Families with net income below €60,000/year (rising to €68,000 from 31 Aug 2026) |
Universal Subsidy — what it saves
At €2.14/hour off the cost of childcare for every eligible child, annual savings depend on hours used:
| Hours per week (50 weeks) | Annual saving per child |
|---|---|
| 20 hours/week | €2,140/year |
| 30 hours/week | €3,210/year |
| 45 hours/week (maximum) | €4,815/year |
Figures are per child. Families with 2 or more children receive the subsidy for each child separately.
Income-Based Subsidy — August 2026 threshold changes
- Lower income threshold: €26,000 → €34,000
- Upper income threshold: €60,000 → €68,000
- Multiple child discount for 2 children under 15: €4,300 → €5,500
- Multiple child discount for 3+ children under 15: €8,600 → €11,000
The Income-Based Subsidy is assessed on net reckonable household income — total income after tax, PRSI and USC. Revenue data is used automatically when you apply. Use the NCS subsidy estimator at ncs.gov.ie to calculate your specific entitlement.
Who qualifies
- Child is aged 24 weeks to 15 years
- Child attends an NCS-registered childcare provider
- Parent or guardian has a verified MyGovID account and PPSN for all family members
- For Income-Based Subsidy: both parents/guardians must generally be in employment, education, training, or qualifying circumstances (illness, disability, carer)
Who may not qualify?
- Children under 24 weeks of age
- Children attending a childcare provider not registered with NCS
- Families without a PPSN for the child or parent/guardian
- For Income-Based Subsidy: families where neither parent/guardian is in employment, education, training or qualifying circumstances
Approved childcare providers
- Registered crèches, nurseries and childcare centres
- Tusla-registered childminders
- After-school clubs and childcare programmes in NCS-registered settings
- School-age children covered for before/after-school and holiday childcare up to age 15
Worked examples
Example 1 — Family earning €80,000, Universal Subsidy only
Maria and Carlos earn €80,000 net combined. Their daughter (3) attends creche 45 hours/week. Net income exceeds the upper threshold, so only the Universal Subsidy applies.
NCS saving: 45 hrs × €2.14 = €96.30/week, €4,815/year
Example 2 — Family earning €45,000, Income-Based Subsidy
Sofia earns €45,000 net. Her son (2) attends a registered crèche 40 hours/week. Net income is below the €60,000 upper threshold, so she qualifies for an income-based subsidy on top of the universal subsidy.
Total NCS subsidy: significantly more than €2.14/hour — use the calculator at ncs.gov.ie for the exact rate.
From 31 August 2026, the upper threshold rises to €68,000, potentially increasing the income-based subsidy for this family further.
Example 3 — ECCE + NCS combined
Ana’s daughter (3) attends 45 hours/week of childcare. 15 hours are covered free under ECCE. The remaining 30 hours are covered by NCS.
Universal Subsidy on 30 NCS hours: 30 × €2.14 = €64.20/week
If Ana qualifies for the income-based subsidy, the hourly saving is even greater on those 30 hours.
How to apply
- Set up a verified MyGovID account
You need a verified MyGovID account to apply. All children in your household and your childcare provider must be registered in the NCS system.
- Confirm your provider is NCS-registered
Your provider must be registered with NCS. Search for them at ncs.gov.ie before applying. If they are not registered, you cannot claim NCS for their service.
- Apply at ncs.gov.ie
The Universal Subsidy is applied automatically once your child is linked to the provider. For the Income-Based Subsidy, Revenue provides your income data automatically. You can also submit income details manually if needed.
- Subsidy paid to your provider
The subsidy is paid directly to your childcare provider. You only pay the net amount — your weekly childcare bill is already reduced when you receive it.
After applying
- Your NCS award runs for a set period and should be renewed annually through ncs.gov.ie
- Notify NCS if your childcare provider changes, your income changes significantly, or you add a new child
- The August 2026 threshold changes apply automatically — from 31 August 2026 your subsidy will be recalculated against the new thresholds
Interactions with other payments
- ECCE — NCS covers childcare hours beyond the 15 free ECCE hours; both can apply to the same child simultaneously
- Child Benefit — entirely separate; NCS does not affect Child Benefit
- Working Family Payment — separate entitlement; both can be received alongside NCS
- Back to School Allowance — entirely separate; NCS does not affect eligibility
Refusals and appeals
If your NCS application is declined or your subsidy is lower than expected, you can request a review through the NCS portal at ncs.gov.ie. Contact the NCS helpdesk or your local City/County Childcare Committee for assistance.
Frequently asked questions
- The Universal Subsidy is not means-tested — all families with eligible children in approved childcare receive €2.14/hour regardless of income.
- The subsidy goes to the childcare provider, not directly to the parent — your bill is already reduced when you receive it.
- Both ECCE and NCS can apply simultaneously to the same child — ECCE covers 15 free hours, NCS subsidises the additional hours.
- School-age children are also covered — NCS applies to before/after-school childcare up to age 15, not just babies and toddlers.
- You must apply yourself — childcare providers cannot apply on your behalf. The parent or guardian must register at ncs.gov.ie.
- From 31 August 2026, the income thresholds increase — families earning up to €68,000 net will qualify for the income-based subsidy (up from €60,000).
This page was reviewed against official Irish government guidance and updated to reflect 2026 NCS rates. Universal Subsidy: €2.14/hour. Income-Based Subsidy: up to €5.10/hour. From 31 August 2026: upper income threshold rises to €68,000, multiple child discounts increase.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.