Dáil Éireann Debate, Tuesday - 30 September 2025
794. Deputy Naoise Ó Muirí asked the Minister for Children, Disability and Equality the maximum level of hourly support paid under the NCS in different age categories for those on lowest incomes, allowing the highest rate of payment; the rate for those at the highest level of income who still qualify for some premium over the universal rate; and the way in which the intermediate rate payable to a particular family is calculated. [51899/25]
View answerAs of 2 September 2024, the minimum rate for the National Childcare Scheme (NCS) increased from €1.40 to €2.14. The increase was introduced as part of Budget 2024 measures and means that parents now receive a higher subsidy rate towards their childcare fees.
With this new rate, the maximum level of hourly support according to age for the lowest level of income is detailed below:
|
Reckonable Income |
24-52 Weeks |
1-2 Years |
3 Years+ |
School Age |
|
€26,000 |
€5.10 |
€4.35 |
€3.95 |
€3.75 |
Applicants with a reckonable income of €60,000 or above will receive the minimum subsidy rate of €2.14, regardless of their child’s age, until they reach 15 years of age and are no longer eligible for the scheme. For applicants with a reckonable income that is immediately under €60,000, rates are outlined below:
|
Reckonable Income |
24-52 Weeks |
1-2 Years |
3 Years+ |
School Age |
|
€59,000 |
€2.23 |
€2.21 |
€2.19 |
€2.19 |
However, it should be noted that the hourly subsidy awarded to each family under the income-assessed application is greatly dependent on the family's individual circumstances. In terms of how rates are calculated, applicants will receive varying rates depending on factors such as the family’s reckonable income, child’s age and educational stage, and the number of children in the family. This variability should be borne in mind when considering Income-Assessed rates.
The following formula is used to calculate the rate of subsidy:
Rate per hour = NS + ((XS - NS) (MT - RI)/(MT - BT))
• NS = the minimum subsidy rate €2.14,
• XS = the maximum subsidy rate (which varies by age and education status),
• MT = the maximum income threshold (€60,000),
• BT = the base income threshold (€26,000), and
• RI = the reckonable income.
Reckonable income is the total amount of net family income. This is income from all sources (including most social welfare payments), after tax, PRSI and USC, and any allowable items under the Scheme are deducted. A full list of allowable deductions is available on ww.ncs.gov.ie.
For example, some allowable deductions include:
• A multiple child discount of €4,300 if families have 2 children under 15.
• A multiple child discount of €8,600 if families have 3 or more children under 15.
• Pension contributions, within the limit allowed by Revenue.
• Maintenance payments made to a child or a former spouse.
A sample of rates available according to varying levels of reckonable income is included below.
|
Reckonable Income |
24-52 Weeks |
1-2 Years |
3 Years+ |
School Age |
|
€26,000 |
€5.10 |
€4.35 |
€3.95 |
€3.75 |
|
€31,000 |
€4.66 |
€4.03 |
€3.68 |
€3.51 |
|
€36,000 |
€4.23 |
€3.70 |
€3.42 |
€3.28 |
|
€41,000 |
€3.79 |
€3.38 |
€3.15 |
€3.04 |
|
€46,000 |
€3.36 |
€3.05 |
€2.28 |
€2.80 |
|
€51,000 |
€2.92 |
€2.73 |
€2.62 |
€2.57 |
|
€56,000 |
€2.49 |
€2.40 |
€2.35 |
€2.33 |
|
€60,000 |
€2.14 |
€2.14 |
€2.14 |
€2.14 |
Should a family wish to check how much they may be eligible for before actually submitting an application, a subsidy calculator is available on: www.ncs.gov.ie
