New early years childcare scheme, UK Nursery Authority (UKNA) to launch from September 2026
Please note that some links within this article are only accessible to those with MODnet and Defence Connect access.
Are you planning to use Defence childcare schemes from September?
Information and updates about new and existing Defence childcare schemes.
UKNA is a new Defence childcare scheme that will support eligible working Service families who live in Scotland, Wales and Northern Ireland. It will reimburse the difference in early years childcare costs, matching the “free” (Government funded) childcare hours they would be entitled to if assigned to England.
Note: UKNA does not provide childcare spaces, it is a reimbursement of costs incurred when eligible working families pay for early years childcare.
For detailed policy information including the eligibility criteria search ‘UK Nursery Authority’ at DINs Search (Defnet) or Group: Defence Instruction Notices - DIN's | Defence Connect.
Why is UKNA being introduced?
Defence recognises the importance of supporting service families. Service families can be assigned anywhere in the world, however the funded early years childcare offer differs across the UK. Families assigned to Scotland, Wales and Northern Ireland receive fewer Government funded childcare hours than similar working families in England or those assigned overseas. UKNA has been developed to address this difference for working families.
Defence remains committed to supporting our dedicated personnel who serve to protect our nation, alongside our families who make extraordinary sacrifices to support them.
See the UKNA announcement (March 2026)
Who is eligible for UKNA?
- Regular or Full-Time Reserve Service (Full Commitment) personnel.
- The family lives in Scotland, Wales or Northern Ireland.
- Both parents or a sole parent in a lone parent family meets the minimum earnings threshold of at least the equivalent of 16 hours per week at the UK National Minimum or Living Wage.
- Either parent or a sole parent in a lone parent family does not exceed the maximum earnings threshold of £100,000 adjusted net income per year.
- Child is recorded and verified on JPA.
- An active Tax-Free Childcare (TFC) account is in place for the child. Active means that parents reconfirm eligibility every 3 months and receive the top up from HMRC when they add money to the account.
- The childcare provider accepts TFC payments; all UKNA claims must first be paid via the child’s active TFC account.
- Child lives with the Service parent for at least 50% of the time except when separated for service reasons.
How can Service personnel register for UKNA?
Registration information will be available from September 2026.
To get ready for registration, check that:
- You meet the eligibility criteria
- Your child has an active Tax-Free Childcare account
- Your child is recorded on JPA.
If you need help with JPA, contact your unit HR.
UKNA claims information
The number of hours that can be claimed via the UKNA reimbursement scheme differs between locations because the Government offers in those locations differ:
- For children aged between 9 months and 2 years old, eligible families in Scotland, Wales and Northern Ireland can claim up to 30 hours per week for 38 weeks per year.
- In Northern Ireland, families with children aged 3 can claim up to 30 hours weekly for 38 weeks, while those with 4-year-olds can claim up to 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.
You can find further information about UKNA and grossing up on the Defence Childcare Information Page.
Information about how to submit claims will be added prior to the scheme launch.
UKNA bedding-in
UKNA is a new scheme, and as it is implemented, some minor adjustments may be required where aspects have not been fully captured in the guidance or are not working as intended. We have a mailbox that is monitored Monday to Friday, so if you have any questions about the scheme that we haven’t covered, or if you notice that something isn’t quite right, please let us know, our email address is included at the bottom of this article. There will be no changes to the policy rules, however your feedback will help us to make amendments to guidance where needed, which may help other families using the scheme.
We will be holding a Q&A session for families in September, so please look out for that being advertised.
Early years funded childcare overseas
All families in England with children aged 3 to 4 years old, and 2-year-old children, in receipt of additional government support, are entitled to 15 hours of free childcare per week. This is known as the ‘universal entitlement’.
For eligible working families, the entitlement is 30 hours per week for children aged 9 months old to school age. These entitlements are capped at the equivalent of 38 weeks per year.
In overseas locations where the children of entitled Defence staff have no statutory entitlement to access host nation provision, the Ministry of Defence (MOD) delivers the same entitlement through places at Defence Children Services (DCS) schools and settings or through access to the MOD Overseas Nursery Authority, (ONA) (GOV.UK).
Wraparound Childcare (WAC) scheme including Primary School Aged Childcare Overseas (PSACO)
The WAC scheme (including PSACO) provides eligible Service families with better flexibility and affordable childcare support.
Eligible Service families with children aged 4 to 11 years old (4-16 years old if child is in receipt of UK disability benefits) can claim up to 20 hours per week of funding for each child attending before and after school care during term time (up to 39 weeks per year).
Wraparound Childcare is known as ‘Out of School care’ in Wales and ‘School Age Childcare’ in Scotland.
The PSACO scheme provides a reimbursement of costs for before and after school childcare in overseas locations where due to local rules or regulations it is not possible for WAC eligibility criteria to be met, or because Tax-Free Childcare (TFC) accounts are not available.
WAC and PSACO funding do not provide childcare spaces; the funding is a reimbursement for costs incurred when eligible families pay for before and after school childcare.
When to register for WAC or PSACO
Eligible Service personnel with 4-year-old children starting full-time education (reception / P1 (including home education)) in the autumn term can register from 01 September.
If your children are already registered, you do not need to re-register unless your account shows your child as de-registered. De-registration can happen when there are changes to your JPA record such as a new assignment.
Update to WAC and PSACO capped hourly rates
The WAC and PSACO capped hourly rates are updated each year prior to the start of the autumn term. The rates may go both up and down. This will affect the amount that can be claimed. The updated rates will be published in the DIN, and on the Defence Childcare Information Page on defnet or Defence Connect.
Where to find further information about Defence childcare schemes
- For detailed policy information including the eligibility criteria search the relevant DIN - ‘UK Nursery Authority’ / ‘Wraparound Childcare’ / ‘Primary School Aged Childcare Overseas’ / ‘Early Years Funded Childcare Overseas’ at DINs Search (Defnet) or Group: Defence Instruction Notices - DIN's | Defence Connect.
- Defence Childcare Information Page defnet or Defence Connect
- Discover My Benefits webpage (www)
- Childcare for Service children - GOV.UK
Have questions?
Personnel and Service families can email the policy team:
For UKNA or ONA People-affs-child-expenses@mod.gov.uk
For WAC or PSACO People-affs-wac-fro-mailbox@mod.gov.uk
