New additions -

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.

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 an European Economic Area state.

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.

Childcare Payments (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.656/2020) - New regulations include provision for critical workers who exceed the maximum income threshold due to increased income for reasons related to the coronavirus (COVID-19) outbreak to continue to claim Tax-Free Childcare.

Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (SI.No.297/2020) - New regulations that, from 6 April 2020, make miscellaneous amendments in relation to tax credits, child benefit, guardian's allowance and the childcare payment scheme.

Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (SI.No.364/2019) - New regulations that make miscellaneous amendments to tax credits, child benefit and childcare payments.

Child Benefit, Tax Credits and Childcare Payments (Section 67 Immigration Act 2016 Leave) (Amendment) Regulations 2018 (SI.No.788/2018) - New regulations that, amongst other measures, provide that individuals who have been granted leave to remain in the UK under section 67 of the Immigration Act 2016 are treated in the same way as refugees for the purposes of the childcare payments scheme.

Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI.No.462/2018)

Childcare Payments Act 2014 (Commencement No. 6) Regulations 2018 (SI.No.27/2018)

Tax-Free Childcare: Statutory instruments

In this section you will find statutory instruments relating to tax-free childcare in their original form.

Main tax-free childcare regulation
Up-rating and amending regulations
Early years provision - free of charge / extended entitlement
Employer-supported childcare

Main tax-free childcare regulations

Childcare Payments (Appeals) Regulations 2016 (SI.No.1078/2016)
Childcare Payments Regulations 2015 (SI.No.522/2015)
Childcare Payments (Eligibility) Regulations 2015 (SI.No.448/2015)

Up-rating and amending regulations

Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) (No. 2) Regulations 2021 (SI.No.1168/2021)
Childcare Payments (Miscellaneous Amendment) Regulations 2021 (SI.No.781/2021)
Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2021 (SI.No.674/2021)
Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.1515/2020)
Childcare Payments (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.656/2020)
Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (SI.No.297/2020)
Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (SI.No.364/2019)
Child Benefit, Tax Credits and Childcare Payments (Section 67 Immigration Act 2016 Leave) (Amendment) Regulations 2018 (SI.No.788/2018)
Childcare Payments Act 2014 (Commencement No. 6) Regulations 2018 (SI.No.27/2018)
Childcare Payments Act 2014 (Commencement No. 5) Regulations 2017 (SI.No.1116/2017)
Childcare Payments (Eligibility) (Amendment) Regulations 2017 (SI.No.1101/2017)
Childcare Payments (Amendment) Regulations 2017 (SI.No.1096/2017)
Childcare Payments Act 2014 (Commencement No. 4) Regulations 2017 (SI.No.750/2017)
Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (SI.No.597/2017)
Childcare Payments Act 2014 (Commencement No. 3 and Transitional Provisions) Regulations 2017 (SI.No.578/2017)
Childcare Payments Act 2014 (Commencement No. 2) Regulations 2016 (SI.No.1083/2016)
Childcare Payments (Eligibility) (Amendment No. 2) Regulations 2016 (SI.No.1021/2016)
Childcare Payments (Amendment No. 2) Regulations 2016 (SI.No.1017/2016)
Childcare Payments (Amendment) Regulations 2016 (SI.No.796/2016)
Childcare Payments (Eligibility) (Amendment) Regulations 2016 (SI.No.793/2016)
Childcare Payments Act 2014 (Commencement No. 1) Regulations 2016 (SI.No.763/2016)
Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (SI.No.669/2015)
Childcare Payments Act 2014 (Amendment) Regulations 2015 (SI.No.537/2015)

Early years provision - free of charge / extended entitlement

Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2017 (SI.No.1160/2017)
Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016 (SI.No.1257/2016)

Employer-Supported Childcare

Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI.No.462/2018)

Last reviewed/updated 1 July 2022