The National Childcare Scheme (NCS) is designed to improve affordability for parents through the provision of subsidies for children aged between 24 weeks and 15 years of age. Presently, 4,376 early learning and childcare services are in contract to deliver the Scheme – a 10% increase on the previous year. Participation in the NCS is optional but it remains open to all Tusla-registered early learning and childcare providers, including childminders, subject to their agreement of the terms and conditions of the NCS Funding Agreement.
While the Department cannot oblige providers to participate in schemes, significant efforts have been made to improve the NCS for services by reducing the administrative burden on providers and simplifying existing processes. On 17 December 2025, Simplify and Support was published by the Department. It sets out steps – in the short, medium and long term - to reduce administration and simplify regulatory requirements for all providers in the sector.
There are additional practical benefits for providers who contract to deliver the NCS, including an entitlement to up to 10 subsidised (paid) closure days per contract term. Bridging payments are also available where providers are unable to submit weekly returns due to a planned closure.
It’s also worth noting that providers who contract to Core Funding must offer the NCS and/or the ECCE programme. Core Funding ensures sustainability and stability for the sector and rates reflect delivery costs for providers, including administrative staff and time.
An evaluation of the National Childcare Scheme (NCS) has commenced as of March 2026. This review will assess the performance of the Scheme to date and its operation within the wider early learning and childcare funding and policy environment.
The evaluation will examine whether the NCS, as part of the wider funding model, is making high-quality early learning and childcare more accessible and affordable, particularly for families in the lowest income groups and the most disadvantaged households.
The evaluation will include extensive stakeholder consultation with parents, providers, and representative groups, as well as a review of national and international research and best practice. It will identify any improvements that could be made to enhance accessibility and affordability and to ensure that the Scheme is working for as many families as possible.
The findings of the evaluation will inform potential enhancements to the NCS to continue to support families with the cost of early learning and childcare, in line with the Shaping the Future Early Years Action Plan.