As of 2 September 2024, the minimum rate for the National Childcare Scheme (NCS) has increased from €1.40 to €2.14. The increase was introduced as part of Budget 2024 measures and means that parents will 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 up, to the Scheme's maximum age of 15 years of age. For applicants with a reckonable income that is immediately under €60,000, rates are detailed below:
|
Reckonable Income
|
24-52 Weeks
|
1-2 Years
|
3 Years+
|
School Age
|
|
€59,000
|
€2.23
|
€2.21
|
€2.19
|
€2.19
|
In terms of how rates are calculated, applicants will receive varying rates depending on their individual circumstances including the family’s reckonable income, child’s age and educational stage, and the number of children in the family.
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. Full details on rates are publicly available on www.ncs.gov.ie/en/latest-news/.
|
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 submitting an application, a subsidy calculator is available on www.ncs.gov.ie.
