. The scheme is the first ever statutory entitlement to financial support for childcare and it establishes an equitable and progressive system of universal and income-related subsidies for children up to the age of 15. Very importantly, it is accessible through an innovative and user-friendly online application process.
The subsidies will be paid directly to the childcare provider and will be available for families with children aged between 24 weeks and 15 years who are attending any participating Tusla registered childcare service, including any Tusla registered childminder and Tusla registered school aged childcare services.are available to all families with children under three years old.
The maximum subsidy rates are payable to families with reckonable income of €26,000 per year or less. Rates then reduce on a sliding scale as income rises, with subsidies payable for families with a reckonable income of up to €60,000 per year. Contributions to pension schemes are also deductible, subject to usual Revenue limits, as are maintenance payments made by you in respect of a child or former spouse.
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