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• Tax Credits
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• Tax-free childcare
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    • Who can claim?
      • Who is an eligible person?
      • Eligibility conditions
        • Responsibility for the child
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    • How does Tax-Free Childcare work?
      • How much is Tax-Free Childcare worth?
      • What are qualifying childcare costs?
      • Entitlement periods
      • Making a claim
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  • Policy
    • Scheme background
    • Public Consultations
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• Legislation and case law
• Guidance
• Policy

• Scheme background
• Public Consultations

Tax-Free Childcare: Policy

This section of the website covers Tax-Free Childcare policy issues. You can see the available sections using the navigation panel on the left.

In this section you will find detailed information about the development of the TFC scheme. You will also find links to research and reports related to TFC and details of all public consultations that have been held prior to launch of the scheme.

Last reviewed/updated 1 July 2022

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