What changes with Budget 2027
- Universal subsidy up from €2.14 to €2.50 an hour for every child up to and including senior infants, whatever your income. On 45 hours a week that is €5,850 a year per child instead of €5,008.
- Full income-assessed subsidy for families with reckonable income up to €38,500, from €34,000, from September 2027. The upper limit stays at €68,000.
- Multiple child discount up from €5,500 to €6,000 with two children under 15, and from €11,000 to €12,500 with three or more, from September 2027.
- Fee cap. The Government's guide to the Budget puts maximum childcare fees at €550 a month, down from €735, saving a family up to €2,220 a year. The Expenditure Report describes it as the maximum weekly fee for full-time care in Core Funding services falling from €280 to €250.
The National Childcare Scheme in short
| Universal subsidy | Income-assessed subsidy | |
|---|---|---|
| Who | Every family, no means test | Reckonable income under €68,000 |
| How much | €2.14 an hour now; €2.50 after the Budget for children up to senior infants | Up to €5.10 an hour, depending on income, the child's age and family size |
| Hours | Up to 45 a week | Up to 45 a week if you (and your partner) work, study or train; up to 20 if not |
| Ages | 6 months to under 15 | 6 months to under 15 |
The subsidy is paid straight to your childcare provider, who takes it off your bill. The provider must be registered with Tusla and have an NCS contract. Hours your child spends in ECCE or at school do not reduce your subsidised hours.
Your income is counted after tax
The income limits are for reckonable income: your family's income from all sources after income tax, USC and PRSI, less some deductions such as pension contributions and the multiple child discount. That is why families earning well above €68,000 before tax can still qualify. A rough guide, using take-home pay from our salary calculator with 2027 tax rates:
| Family | Take-home a year | From September 2027 |
|---|---|---|
| Lone parent earning €32,000 | €29,881 | Maximum income-assessed rate |
| Couple on €25,000 + €22,000 | €43,484 | Income-assessed, tapering with income |
| Couple on €40,000 + €35,000 | €63,954 | Income-assessed, tapering with income |
| Couple on €50,000 + €45,000 | €78,084 | Universal subsidy only |
These are before deductions. With two children under 15 the multiple child discount takes off another €6,000, and pension contributions come off too, so your reckonable income can be lower still. Use the subsidy calculator on ncs.gov.ie for the exact rate, and our salary calculator for your take-home pay.
ECCE: the free preschool years
Every child can have 15 hours a week of free preschool, 3 hours a day, 5 days a week, for 38 weeks a year, from the September after they turn 2 years and 8 months until they start school (the upper limit is 5 years and 6 months on 30 June of the programme year). Any extra hours are charged, but the NCS subsidy can cover them.
How to apply
Apply online at ncs.gov.ie with a verified MyGovID, your children's PPS numbers and your income details (your partner's too). If you choose Fast Track, your income is taken from Revenue and the Department of Social Protection automatically. Once approved you get a code called a CHICK, which you give to your provider. The subsidy is renewed every year. If your income drops suddenly, for example you lose your job, you can ask for a new assessment based on the last four weeks.
Where this comes from
National Childcare Scheme and ECCE: Citizens Information, NCS and ECCE. Budget 2027 changes: Budget 2027 Expenditure Report, Children chapter, and Your guide to Budget 2027. Take-home figures: our salary calculator, 2027 rates; they leave out other income and deductions the NCS counts. Checked on 6 October 2026.
Childcare 2027: common questions
How much is the NCS universal subsidy in 2027?
€2.50 an hour per child, up from €2.14, for children up to and including senior infants, for up to 45 hours a week. No means test.
What is the income limit for the National Childcare Scheme?
For the income-assessed subsidy, reckonable income under €68,000. Families at or under €34,000 get the maximum rate, rising to €38,500 from September 2027. Reckonable income is after tax, USC and PRSI.
Is ECCE free?
Yes. ECCE gives 15 hours a week of free preschool for 38 weeks a year. You only pay for hours beyond that, and the NCS subsidy can help with those.
How much will childcare fees be capped at?
The Government's Budget 2027 guide says maximum fees fall from €735 to €550 a month, saving up to €2,220 a year. The cap applies to services in the Core Funding scheme.
Can I get the NCS if I am not working?
Yes, for up to 20 hours a week. If you and your partner work, study or train, you can get up to 45 hours.