Written answers
Tuesday, 12 December 2023
Department of Children, Equality, Disability, Integration and Youth
Childcare Services
Matt Carthy (Cavan-Monaghan, Sinn Fein)
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648. To ask the Minister for Children, Equality, Disability, Integration and Youth if the NCS subsidy is considered to be direct income to childcare services or a subsidy to parents; the implications of this consideration for accountancy obligations on childcare providers; and if he will make a statement on the matter. [54489/23]
Roderic O'Gorman (Dublin West, Green Party)
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The National Childcare Scheme provides for payment to be made by the scheme administrator (Pobal) to an approved early learning and childcare services provider in accordance with the scheme to assist families in meeting the cost of early learning and childcare services.
The payments contributes to, or entirely offsets the fee charged by providers. The subsidy is income to providers and is treated as such.
Providers will be required to account for this as income. It is noteworthy that in the absence of an NCS subsidy, the provider would receive the same income from an individual family and would treat it as income.
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