A reimbursement for eligible working parents in Scotland, Wales and Northern Ireland for the difference in the costs of Early Years childcare hours, matching the 'free' (Government funded) childcare hours they would be entitled to if assigned to England.
Eligibility check:
What is this for?
Our Armed Forces can be assigned to anywhere in the world. From September 2026, this scheme will ensure that should the assignment be in Scotland, Wales or Northern Ireland, Defence will reimburse eligible working families the difference in the costs of Early Years childcare hours, matching the 'free' (Government funded) childcare hours they would be entitled to if assigned to England.
UKNA does not provide childcare spaces.
What do I get?
Eligible working families can claim a reimbursement for up to 30 hours per week, per child for 38 weeks per year. If you use more than 30 hours per week, for more than 38 weeks per year, you will be responsible for the cost of those hours.
The number of hours that can be claimed via the UKNA reimbursement scheme differs between locations because the Government offers in those locations differ:
Eligible families in Scotland and Wales can claim up to 30 hours per week for 38 weeks per year, for children aged 9 months to 3 years old. Subject to ongoing eligibility, UKNA funding stops when the child becomes eligible for Devolved Government childcare funding for 3 year olds.
Eligible families in Northern Ireland, with children aged 9 months to 3 years old can claim up to 30 hours per week for 38 weeks per year, while those with 4-year-olds can claim up to 17.5 hours per week for 38 weeks per year. Subject to ongoing eligibility, UKNA funding stops when the child starts full time education (P1 or home education).
Service personnel should read the UKNA DIN for information about when eligibility ceases.
If you already receive free early years childcare hours from the Government in your location (Scotland, Wales or Northern Ireland), Defence will reimburse you for the cost of extra hours to make the maximum number of funded hours that you will receive up to 30 hours per week. E.g. if you receive 12.5 hours per week for your child, Defence will reimburse you for the cost of 17.5 hours per week for 38 weeks per year.
UKNA is a reimbursement for childcare costs, it is deemed an extra income which makes it a ‘taxable benefit’ by HMRC. To offset this, Defence pays extra to cover any tax and National Insurance (NI) payments you may incur when making UKNA claims – this is called grossing up. This process can have a knock-on effect on your individual tax and NI allowance and brackets.
It is important the Service personnel fully understand that claiming UKNA may impact eligibility for other Government funded allowances and Defence childcare schemes. There is a grossing-up leaflet linked under section 6 below which explains in more details.
Typically, eligibility to claim UKNA starts at the beginning of the term that the registration is approved (September, January and April.) This is subject to your family meeting the eligibility criteria at that time. If eligibility criteria are only met mid-term, claims can be submitted from the registration approval date. If families move mid-term from England to Scotland, Wales or Northern Ireland, once registration is approved, eligibility to claim will be from the date that the English funding ceased, but can also be no earlier than the date that the child commenced childcare in the Devolved Government area subject to meeting the eligibility criteria at the time.
An active TFC account must be in place for each child before the UKNA registration can be completed. Active means that you reconfirm your account with HMRC every 3 months and receive the 20% top up from HMRC when you add money into the TFC account.
Read the UKNA DIN - search UK Nursery Authority at DINs Search (defnet) or Group: Defence Instruction Notices - DIN's | Defence Connect. (Service personnel only).
The registration form and guidance are available on the Defence Childcare Information Page on defnet or Defence Connect (Service Personnel only).
Complete and submit the registration form.
Wait for registration confirmation.
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Submit UKNA claim
Read the UKNA claims guidance including the Self-service User Guide (SSUG) IN506031 Defence Nursery Authority expense claim on the Defence Childcare Information Page on defnet or Defence Connect (Service Personnel only).
Complete the UKNA claims calculator.
Submit your claim.
Payment received within 5 working days of approval (if required).
