Childcare costs

• From September 2027, families with a reckonable income of €38,500 or less will be able to get the maximum income-assessed subsidy through the National Childcare Scheme. Currently families need an income of €34,000 or less to get the maximum subsidy.

• The multiple child discount for families with 2 children under 15 will increase from €5,500 to €6,000. The discount for families with 3 or more children under 15 will increase from €11,000 to €12,500.

Reduced fees for children up to senior infants age

• The National Childcare Scheme’s universal subsidy will increase from €2.14 to €2.50 for children up to and including senior infants. Childcare fees for this age group will be capped at €137.50 per week, or €550 a month (down from €735 per month) where the child gets 45 hours of childcare per week.

Supports for childminders

• Childminders will be able to earn up to €20,000 a year tax-free. They can currently only earn up to €15,000 per year tax-free. The limit of 3 children will be removed.

Special educational needs

• From September 2027, supports under the Access and Inclusion Model (AIM) will be expanded to children under 3 years old.

There will be additional funding to provide new staff in special education settings, including an additional:

• 2,339 Special Needs Assistants (SNAs)
• 1,353 teachers for special classes, special schools and mainstream schools

Educational disadvantage

• The Holiday Hunger pilot project will now be made permanent. The project gives free school meals to children in the Summer Education Programme.

• Funding for 100 new Home School Community Liaison coordinators will be made available to schools with children at risk of educational disadvantage.

Capitation rates for schools

The standard capitation rates paid to all schools per child enrolled will be increased by:

• €68 for primary and special schools, from €274 to €342
• €40 for post-primary schools, from €406 to €446

Third level

Contribution fees

• The Student contribution fee has been permanently reduced from €2,500 to €2,350. If you already paid your contribution fee for 2026-2027, either as a 50% instalment or in full, you will get a €150 refund from your college.

• The threshold for tax relief on tuition fees for approved third level courses will be reduced, so that it aligns with the Student Contribution Fee. This means from the 2026 year of assessment onwards, you cannot get tax back on the first €2,350 spent on full-time tuition fees for each tax year (previously €3,000). Or, if you’re claiming for a part-time course, you cannot claim on the first €1,175 (previously €1,500).

Student Grant Scheme

• From January 2027, maintenance grants will be increased by 4.5% across every band under the Student Grant Scheme.

From September 2027, families will be eligible for enhanced and new student contribution fee grant supports if they:

• Have an income below €150,000
• Have more than one child in college