From 1 September 2026, eligible working Service families who live in Scotland, Wales and Northern Ireland can get help with early years childcare costs.
If you would get 'free' (Government funded) childcare hours if based in England, Defence’s UK Nursery Authority (UKNA) childcare scheme will now help cover the difference in cost where you live.
It’s important to understand that UKNA does not give you a childcare space. It pays back money to eligible families who have already paid for early years childcare.
Who is eligible for UKNA
You may register for UKNA, if all the following apply:
- You are a Regular or Full-Time Reserve (Full Commitment) member of the Service
- Your family lives in Scotland, Wales or Northern Ireland
- Both parents (or the sole parent in a single-parent family) earn at least the same as 16 hours a week at the UK National Minimum or Living Wage
- Neither parent (or the sole parent) earns more than £100,000 adjusted net income a year
- Your child is recorded and verified on JPA
- Your child is aged 9 months to 3 years old, in Scotland and Wales
- Your child is aged 9 months to 4 years old, in Northern Ireland
- You have an active Tax-Free Childcare (TFC) account for your child: ‘active’ means you confirm your details every three months and get the top-up from HMRC when you add money
- Your childcare provider accepts TFC payments – all UKNA claims must first be paid through your child's TFC account
- Your child lives with you at least half the time, unless you're separated for Service reasons
- How to register and claim
- Access registration and claims information via the UKNA section of Discover My Benefits
- Read the DIN (available on defnet and Defence Connect)
- Fill in and submit the registration form
- Wait to hear that your registration is confirmed
- Use the claims calculator
- Submit your claim
- Payment will be received within five working days of approval (if required)
Further step-by-step guidance is available on the Discover My Benefits – Families UKNA pages.
Important: what you need to know about tax
UKNA pays back money for childcare costs. HMRC counts this as extra income, so it's classed as a ‘taxable benefit.’ To offset this, Defence pays extra to cover any tax and National Insurance you might owe. This is called ‘grossing up.’
Receiving UKNA payments, and the extra 'grossing up' amount, can change how much tax and National Insurance you pay overall. It's important to understand this before you claim, as it may affect your eligibility for other government-funded allowances and Defence childcare schemes.
The grossing-up leaflet on the UKNA section of Discover My Benefits explains this in more detail.
Your questions answered: live Q&A session
If you would like to ask a question about the new UKNA scheme, you can join the policy team on Wednesday 30 September at 10.30am.
The session will cover eligibility, the registration and claims process, and potential tax implications.
To book your place, fill in the UK Nursery Authority families Q&A form. The policy team will then email you an invite.
We're still settling the scheme in
UKNA is brand new. As we roll it out, we may need to make small changes if something in the guidance isn't quite right or isn't working as planned.
If you have a question we haven't answered, or you spot something that doesn't seem right, email the team at people-affs-child-expenses@mod.gov.uk
The policy rules themselves won't change, but your feedback helps us improve the guidance, which can help other families using the scheme too.
Further information
Discover My Benefits - Childcare and early years
Childcare for Service children - GOV.UK