Chief executive Siobhan Fitzpatrick said, 'The harsh reality is that 300 children in Northern Ireland entitled to a pre-school place will not receive funding.
'Inconsistencies across the early years sector mean that children who are entitled to receive funded pre-school places are being denied them, because 10 per cent of pre-school places are occupied by two-year-olds within the statutory sector.'
NIPPA is concerned about the growing numbers of two-year- olds who are attending pre-school settings.
Ms Fitzpatrick said, 'We believe there is no argument for children younger than three attending pre-school services as currently organised.'
She called for children's centres to be set up to meet the care and educational needs of all pre-school children and a consistent pre-school admissions policy.