The fees that parents pay for early care and education services in Ireland are among the highest in the world. At the same time, the quality is variable, with high costs being no guarantee of high quality. Government action is needed to reduce costs to parents, and the quality of services must rise if children are to benefit. How can we achieve the "double dividend" of affordability and high quality? Tax credits won't improve quality, and won't help the most disadvantaged. This policy brief recommends an approach based on public investment in services, with funding linked to quality. (author abstract)