The National Childcare Scheme (NCS) provides both universal and targeted subsidies to reduce the cost of early learning and childcare for families. The scheme is progressive in nature, ensuring that the highest levels of subsidy are directed to those on lower incomes and those most in need. The total budget allocation for the NCS is €529.8 million in 2025.
Under the NCS, reckonable income is assessed using net family income (after tax, PRSI, and USC), and deducting any allowable items under the scheme. These include certain social welfare and related payments that:
• Facilitate participation in employment or self-employment and are time-limited,
• Support participation in education or training, or
• Assist with costs arising from exceptional family or personal circumstances.
To confirm, Domiciliary Care Allowance (DCA) is an allowable deduction and is therefore excluded from income when calculating a family’s means assessment for NCS.
If a family believes an error has been made in the calculation of their award, or if they require assistance in relation to their application, they are encouraged to contact the Parent Support Centre, whose details can be found at www.ncs.gov.ie.