Tax-Free Childcare: Legislation
In this section you will find legislation and case law relating to Tax-Free Childcare.
You can use the menu to your left or use the links below to find the right section. At present there is no case law relating to Tax-Free Childcare as it is a new scheme. As decisions are published, they will be added to this section.
- Statutes - Primary legislation, including the Childcare Payments Act 2014, can be found under statutes.
- Statutory instruments - Secondary legislation can be found in the statutory instruments section. You will find the Tax-Free Childcare regulations in their original form.
Last reviewed/updated 1 July 2022