Tax-Free childcare

Tax-Free childcare (TFC) is a new scheme that was introduced gradually between January 2017 and February 2018. It was originally supposed to start in October 2015 however the scheme was delayed.

TFC is the Government’s new way of providing childcare support to parents and it will eventually replace directly contracted childcare and childcare vouchers currently offered through employers.

Latest updates

New regulations (22 October 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) (No. 2) Regulations 2021 (SI.No.1168/2021) - New regulations enable those EEA or Swiss citizens who have an application for EUSS leave, or an outstanding appeal pending, to access 30 hours free childcare if they meet the other eligibility criteria >> More tax-free childcare regulations

New regulations (9 June 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2021 (SI.No.674/2021) - New regulations make minor consequential changes to regulations governing 30 hours free childcare for working parents of three and four-year-olds to reflect the fact that the UK is no longer a European Economic Area state >> More tax-free childcare regulations

New regulations (11 December 2020): Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.1515/2020) - New regulations put on a statutory footing the coronavirus-related easement of the qualifying paid work criterion that enables claimants to retain eligibility to Tax-Free Childcare >> More tax-free childcare regulations