To ask the Minister of Finance to detail (i) the reason why access to the Northern Ireland Childcare Subsidy Scheme is restricted to families who remain eligible for Tax-Free Childcare; and (ii) whether his Department will consider amending this requirement so that families whose Tax-Free Childcare ends, solely due to the child’s birth month, are not excluded.

Eligibility for Northern Ireland Childcare Subsidy Scheme (NICSS) is aligned with Tax Free Childcare (TFC) to ensure administrative simplicity and integration with existing UK-wide supports. By aligning with TFC, my department can streamline eligibility checks; avoid duplication with Universal Credit childcare support; deliver assistance quickly without a new administrative infrastructure; and target funding at families most likely to face higher childcare costs.

While I have no plans to review the eligibility for NICSS at this stage, considerations on the future of the scheme will feature in the Executive Early Learning and Childcare Strategy.

The draft Executive Early Learning and Childcare Strategy for public consultation issued to my Executive colleagues on Friday 14 November, however formal sign-off has not yet been received.