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Northern Ireland Childcare Subsidy Scheme (NICSS)
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The Northern Ireland Childcare Subsidy Scheme (NICSS) reduces the cost of registered childcare by 15% for eligible working families. Early Years administers the scheme on behalf of the Department of Education. It is not the same as Tax-Free Childcare - but you need to be signed up to Tax-Free Childcare to benefit.
Already registered?
The NICSS portal
Apply for your child, manage your claim and upload documents. Providers approve child applications and submit monthly claims here.
Go to the NICSS portal (opens in a new tab)Opens SmartSimple in a new tab.
Administered on behalf of
Parents & carers
Advice for parents and carers
- Check if I can benefit
- How to register your child
- What happens each month
- FAQs for parents and carers
Providers & members
Advice for providers
- Provider eligibility
- Register your setting
- Approving child applications and monthly claims
- FAQs for providers
How it works
How the scheme works
Three things have to be in place before the 15% reduction appears on a childcare bill.
1. A working family qualifies for Tax-Free Childcare
NICSS is for parents and carers who qualify for HMRC Tax-Free Childcare, with children from birth to 11 in registered childcare.
2. Their childcare provider is registered with NICSS
Day nurseries, playgroups, childminders, out-of-school clubs and schools can register and offer the subsidy.
3. The child is registered and the provider applies the reduction
The parent registers each child on the NICSS portal; the provider approves the application and applies the 15% reduction to the fees, claiming it back each month.
15%
reduction on registered childcare fees
£203
maximum reduction per child, per month
£406
per month at the higher disability rate
0-11
age range covered by the scheme
Figures for the 2025/26 scheme year.
NICSS is not Tax-Free Childcare
Tax-Free Childcare is the HMRC scheme that tops up what families pay into a childcare account. NICSS is a separate 15% reduction, applied by the childcare provider, that a family can only get if they already use Tax-Free Childcare.
FAQs
NICSS questions answered
The questions parents, carers and providers ask most. Each answer has its own link, so you can share it.
How is the subsidy expected to work in practice?
Providers who decide to offer the subsidy will reduce the normal fee charged to eligible parents by 15%. This is the subsidy that will be paid by the Northern Ireland Executive.
Your bill or invoice should show the normal fee, the 15% subsidy and the net amount you will be expected to pay.
Parents can then obtain a further 20% contribution towards their reduced bill through Tax-Free Childcare and pay their provider in the usual way using their Tax-Free Childcare account.
For example, for every £8 you pay into your Tax-Free Childcare account, the government will pay in £2 for you to use to pay your childcare provider.
Can I receive the subsidy if I work part-time?
Yes, provided that you meet the Tax-Free Childcare eligibility criteria.
Your childcare provider must also be registered and signed up to the Tax-Free Childcare scheme and must offer NICSS.
Can you provide an example of how the subsidy might work?
The following is an example of how NICSS and Tax-Free Childcare might affect a monthly childcare bill for an eligible parent.
Monthly fee normally charged by the provider: £1,000
NICSS subsidy at 15%: £150
Reduced monthly fee charged by the provider: £850
Tax-Free Childcare contribution towards the reduced bill: £170
Net cost of childcare fees to the parent: £680
For every £8 an eligible parent pays into their Tax-Free Childcare account, the government pays in £2 to use towards payment of their childcare provider.
Is there a maximum amount that can be claimed under the subsidy scheme?
Yes. The maximum amount that can be claimed under the subsidy scheme is £203 per child, per month. This is equivalent to £2,436 per child, per year.
This is based on a maximum childcare cost of £1,353 per month or £16,236 annually.
If your childcare costs are below the relevant maximum, the full 15% subsidy can be applied to those eligible childcare costs.
Will parents using Childcare Vouchers be eligible for the subsidy scheme?
No. NICSS will only be available to parents who can demonstrate their eligibility for Tax-Free Childcare through a Tax-Free Childcare account.
Tax-Free Childcare is the current government-supported scheme and is open to everyone who meets the eligibility criteria. The Childcare Voucher scheme was the predecessor to Tax-Free Childcare and closed to new entrants in 2018.
Parents who are still using Childcare Vouchers and are eligible for Tax-Free Childcare can transfer to Tax-Free Childcare at any point to benefit from NICSS.
How do I know if my setting qualifies for the subsidy scheme?
The subsidy can be offered by all registered childcare providers and schools that are signed up to the HMRC Tax-Free Childcare scheme. This includes daycares, playgroups, childminders, approved home childcare, out-of-schools settings, primary schools and special schools. It does not apply to unregistered or informal childcare arrangements.
How do I identify a Tax-Free Childcare payment?
When a parent pays you using their childcare account, the transaction will appear on your bank statement as NATIONAL SAVINGS AND INVESTMENTS . The entry should also contain the child’s:
Childcare reference number, made up of four letters and five numbers. The letters are the first initial and first three letters of the child’s surname. For example, AJON12345.
Tax-Free Childcare account number. This will be 13 digits long, start with 1100 and should contain the letters TFC. For example, TFC 1100012345678.
If your bank displays payment information differently and you are unable to identify a parent’s payment, you can submit a payment reconciliation form or call the Childcare Service Helpline on 0300 123 4097.
One child receives a family discount. Do I apply the 15% NICSS discount after the sibling discount is applied?
Please apply the 15% discount to the fee you normally charge the parents. This means applying it to the amount remaining after the sibling discount has been applied.
There are claims on my portal showing as “Not Eligible”. What does this mean?
These claims have not yet been submitted and require attention. This is usually because not all mandatory fields have been completed.
Log back into your account, review the affected claim records, make the necessary amendments and select Submit.
There is a claim on my portal that I no longer need because the child has left my setting. How can I remove it?
Please contact the NICSS Team at nicssprovider@early-years.org or contact your allocated Grants Officer.
Please include details of the claim or claims you would like removed from your portal.
Video Guides
Watch how the scheme works
Short walkthroughs from the NICSS team.
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Watch the video: An overview for parents and carers (opens in a new tab)
An overview for parents and carers
What the scheme is, who qualifies and how to register your child.
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Watch the video: An overview for providers (opens in a new tab)
An overview for providers
Provider eligibility, registration and how the portal works.
Survey Results
2026 Survey Results
What parents, carers and providers told us about the Northern Ireland Childcare Subsidy Scheme in 2025/26.
NICSS news
Latest scheme news
Campaign updates, scheme changes and results from across the Northern Ireland Childcare Subsidy Scheme.
Contact
Contact the NICSS team
Questions about eligibility, registration or a claim? The NICSS team at Early Years can help. Portal problems go to the team too, not to your provider.
How your information is used: read the NICSS Privacy Notice on the Department of Education website.
- Parents and carers
- nicssparent@early-years.org
- Providers
- Your allocated Grants Officer, or the NICSS team
- Telephone
- +44 (0)28 9066 2825 - option 3 for parents and carers