3015. Deputy Emer Currie asked the Minister for Children, Disability and Equality if her Department has considered amending the national childcare scheme to allow the subsidy to be based on the number of childcare hours agreed between a parent and registered provider under a childcare contract, rather than requiring providers to reconcile NCS payments against the hours a child actually attends, following a principal seen in the Dutch kinderopvangtoeslag system; and if she will make a statement on the matter. [62548/26]

The National Childcare Scheme (NCS) provides financial support to help families with their early learning and childcare costs. This Scheme is designed to be flexible, recognising that early learning and childcare needs are different for each family. The Scheme is also designed on a “money follows the child” basis. As such, funding is based on time that the child attends the service. The basis for this approach was set out in the 2016 policy paper and subsequently in the Childcare Support Act 2018. Basing funding around actual attendance supports effective and efficient use of public monies. It also strikes a balance between money following the child and funding stability for early learning and childcare providers.

An independent evaluation of the National Childcare Scheme (NCS) commenced in March 2026. This evaluation aims to assess the performance of the NCS 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. It will also identify any improvements that could be made to enhance accessibility and affordability and to ensure that the NCS is working for as many families as possible. The evaluation will include consultation and engagement with parents, educators, practitioners, providers and representative organisations. As part of this, the hours-based model will be reviewed. Any changes to the NCS will be carefully considered in light of the findings of this evaluation.