Subsidy periodic statement of preschool costs

Childcare organisations can apply for a grant for toddlers aged 2 to 4 who are not entitled to the childcare allowance.

 
Important

Please apply before 1 October if possible. After that date, you can still apply for a grant as long as funds are available.
• Budget for 2027: €277,855
• For childcare organisations only
• The childcare organisation reports quarterly on how many toddlers meet the criteria

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Every child deserves a good start at primary school. That is why there is a subsidy for pre-school children from families who are not entitled to the central government’s childcare allowance. For example, if one parent is not in work, or if a single parent is unemployed or unable to work. Thanks to the subsidy, parents pay less for childcare.

Would you like to make use of this service? If so, please contact the childcare organisation of your choice.

  • As a provider, you comply with the Childcare Act and the Childcare Innovation and Quality Act
  • The childcare centre or centres for which you are applying for a grant
    • is(are) registered in the National Childcare Register
    • meet the quality requirements set out in the Childcare Quality Decree
    • No obligations subject to a penalty payment have been imposed
  • The childcare centre or centres for which you are applying for a grant must have the following information on file for each family:
    • A statement from parents confirming that their child is not eligible for pre-school education
    • A statement that a person is not entitled to childcare allowance
    • A statement of income or a recent annual tax statement

View the text of the grant scheme

The local authority subsidises up to 8 hours of childcare per week during term time. When calculating the amount of the subsidy, the council uses the nationally set hourly rate for day care as the maximum – €11.23 in 2026. The contribution paid by parents is deducted from this amount.

Applications for 2026

Nationally set hourly rate for day care: €11.23

When submitting your application, please enclose Appendix 1, in which you explain how you have calculated the grant amount. In Appendix 2, please state the income bracket to which the parents of the toddlers for whom you are applying belong.

This information provides the local authority with an overview of the families benefiting from the subsidy scheme for pre-school childcare costs. You can download both appendices and attach them to your online application.

Download: Calculation of childcare subsidy 2026 – Appendix 1 (xlsx, 15.2 kB)

Download: Calculation of childcare subsidy 2026 – Appendix 2 (xlsx, 14.5 kB)

Applications for 2027

Nationally set hourly rate for day care: €11.60.

When submitting your application, please include an appendix explaining how you have calculated the grant amount.

Download: Application for a contribution towards the costs of nursery care (xlsx, 15 kB)

The budget ceiling for this scheme is €277,855.00

The parental contribution is the same as the parental contribution paid by parents who are entitled to childcare allowance.

If the childcare provider charges a lower hourly rate, the parental contribution will be reduced by this lower hourly rate. If the hourly rate is higher, the subsidy will be calculated on the basis of the maximum hourly rate set at national level. Parents must pay the difference themselves, in addition to the parental contribution.

The grant is awarded for a maximum of one calendar year. If you apply for the grant later in the year, the grant period will correspond to the remaining weeks of the calendar year.