For childcare, the help you can use mostly follows the provider, not your job. Check before you sign up to a nursery or childminder.
Quick facts
- Childcare in the Republic
- National Childcare Scheme (Tusla-registered providers)
- Childcare in NI
- Tax-Free Childcare, plus the NI Childcare Subsidy
- Tax-Free Childcare top-up
- £2 for every £8, up to £2,000 a child
- Provider in the Republic, on Tax-Free Childcare
- Ask HMRC first
- Foreign income for NCS
- Self-declared
Childcare in the Republic: the National Childcare Scheme
The scheme only pays providers registered with Tusla that hold a National Childcare Scheme contract, so it cannot pay a nursery or childminder in the North.
For the income-assessed subsidy, your family income counts, including earnings from a job in the North. You self-declare any foreign income when you apply. A partner's income is still included if they live apart from you for a while for work.
Childcare in Northern Ireland: Tax-Free Childcare and the NI subsidy
Tax-Free Childcare adds £2 for every £8 you pay in, up to £2,000 a child a year. You and any partner must each expect to earn at least £2,643.68 over three months if you are 21 or over, and you need a National Insurance number.
On top of that, the NI Childcare Subsidy Scheme takes 15% off. For it, the childcare must be registered with and inspected by one of the Health and Social Care Trusts.
Using UK help for childcare in the Republic
GOV.UK says you may be able to use Tax-Free Childcare to pay a provider in a European Economic Area country, which includes the Republic. Contact HMRC to check before you rely on it.
GOV.UK also sets out a frontier worker route for people living in an EU country with UK work that started before 2021. Ask the Childcare Service how it applies to you.
Common questions
Can I use the National Childcare Scheme for a nursery in Northern Ireland?
No. It only pays providers registered with Tusla that hold a National Childcare Scheme contract.
Can I use Tax-Free Childcare for childcare in the Republic of Ireland?
Possibly. GOV.UK says you may be able to use it for a provider in an EEA country, and to contact HMRC to check.
Does my income from Northern Ireland count for the National Childcare Scheme?
Yes. Foreign income is self-declared when you apply for the income-assessed subsidy.