The Early Childcare Supplement was announced by the Government in December 2005. It is intended to help parents of children under the age of six to meet their childcare needs. Although responsibility for the scheme belongs to the Department of Health and Children, for convenience the payments will be issued, on an agency basis, by the Department of Social and Family Affairs.
It came into effect on April 1st 2006. It is a direct, non-taxable payment, to be paid at the end of each quarter (that is, every three months) for each child under 6 years of age who receives Child Benefit. The payment amounts to €250 per quarter (€1,000 per year) for each eligible child.