National Childcare Scheme 2026 — €2.14/hour subsidy for all families

National Childcare Scheme Ireland 2026

The National Childcare Scheme (NCS) cuts the cost of childcare for all families in Ireland. A Universal Subsidy of €2.14/hour applies to every eligible child in an approved childcare setting — no means test. Lower-income families can receive an additional Income-Based Subsidy on top.

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NCS 2026 — At a glance

Universal Subsidy
€2.14/hour — no means test
Income-Based Subsidy
Additional — means-tested
Eligible age
24 weeks to 15 years
Maximum hours subsidised
45 hours/week
Apply
ncs.gov.ie — subsidy paid directly to childcare provider

Two types of subsidy

Subsidy typeRate (2026)Means testWho qualifies
Universal Subsidy€2.14/hourNoneAll children 24 weeks–15 years in approved childcare
Income-Based SubsidyVaries by net incomeYes — net household income assessedLower and middle-income families; both parents working/in education

What the Universal Subsidy saves

At €2.14/hour off the cost of childcare for every eligible child, the annual saving depends on how many hours of childcare you use.

Hours of childcare per weekAnnual saving (Universal Subsidy only)
20 hours/week (50 weeks)€2,140/year
30 hours/week (50 weeks)€3,210/year
45 hours/week — maximum (50 weeks)€4,815/year

These figures apply per child. Families with 2 or more children receive the subsidy for each child separately.

The Income-Based Subsidy

In addition to the Universal Subsidy, families with lower net household incomes can receive an extra income-based subsidy per hour. The amount tapers down as income rises and phases out above a higher income threshold.

The Income-Based Subsidy is assessed on net reckonable household income — your 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 income-based entitlement based on your household income and circumstances.

Who qualifies

  • The child is aged between 24 weeks and 15 years
  • The child attends an NCS-registered childcare provider
  • The parent or guardian has a verified MyGovID account and a PPSN for all family members
  • For the Income-Based Subsidy: both parents/guardians are generally required to be in employment, education, or training (or qualifying circumstances such as illness or disability)

Approved childcare providers

The NCS applies to childcare provided by:

  • Registered crèches, nurseries and childcare centres
  • Tusla-registered childminders (childminders caring for 4 or fewer children at home)
  • After-school clubs and childcare programmes in NCS-registered settings

School-age children in primary school are covered for childcare outside of school hours (before-school, after-school, holiday programmes) up to age 15.

How to apply

  1. Log in to ncs.gov.ie

    You need a verified MyGovID account. All children in your household and your childcare provider must be registered in the system.

  2. Select your childcare provider

    Your provider must be NCS-registered. Search for them in the ncs.gov.ie portal and link your child to their service.

  3. NCS calculates your subsidy

    The Universal Subsidy is applied automatically. For the Income-Based Subsidy, Revenue provides your income data. You can also submit income details manually if needed.

  4. Subsidy paid to provider

    The subsidy is paid directly to your childcare provider. You only pay the difference — your bill from the childcare provider is reduced by your NCS subsidy amount.

Frequently asked questions

What is the NCS?

Ireland's national childcare subsidy scheme — a €2.14/hour Universal Subsidy (no means test) for children aged 24 weeks to 15 years, plus an additional income-based subsidy for lower-income families.

How much is the subsidy in 2026?

€2.14/hour for all eligible children (Universal Subsidy). Lower-income families receive additional income-based subsidy on top — use the estimator at ncs.gov.ie for your household amount.

Does my childminder qualify?

Yes, if your childminder is registered with Tusla. Unregistered childminders (caring for more than 3 children from different families) do not qualify.

Can I get NCS and ECCE (free preschool) at the same time?

Yes. The ECCE (Early Childhood Care and Education) scheme provides free preschool hours for children aged 2 years 8 months to school entry. NCS covers childcare before and after ECCE hours and for children outside ECCE age.

Can non-EU immigrants apply?

Yes, for the Universal Subsidy. Any child ordinarily resident in Ireland in approved childcare qualifies. All family members need a PPSN.

Common misunderstandings about the NCS
  • 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 weekly bill is already reduced when you pay it.
  • Both ECCE and NCS can apply to the same child — ECCE covers the free preschool hours, NCS covers before/after those hours.
  • School-age children are also covered — the NCS applies to 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/guardian must register at ncs.gov.ie.

This page was reviewed against official Irish government guidance and updated to reflect 2026 National Childcare Scheme rates and eligibility rules.

Reviewed by

Vitor Alves

Founder of D’Emilia Accounting

Tax adviser and accountant helping immigrants and businesses in Ireland.

Last reviewed: June 24, 2026 · About this site