Tax-Free Childcare: Research and reports
On this page you will find research and reports related to the Tax-Free Childcare scheme produced by Government. The reports are shown chronologically.
- Tax-Free Childcare: Exploring design considerations for delivery of the new scheme (HMRC research report 296) (January 2014: The Government launched a ten-week public consultation in August 2013 to gather views on the design and operation of the new scheme. A piece of in-depth qualitative research was commissioned alongside this consultation to explore parents’ and childcare providers’ understanding and perceptions of the scheme. The aim of this research, conducted by Opinion Leader for HMRC, was to gain insight into people’s circumstances and needs to inform design considerations around eligibility criteria and the operational implementation of the new scheme.
- Economic Insight report on tax-free childcare: updated assessment of market models (July 2014): The purpose of this report, commissioned by HMRC and HM Treasury, was to set out Economic Insight’s view of the advantages and disadvantages of the different market models for account delivery, from the perspectives of parents and taxpayers. The economic analysis, alongside other evidence and views provided by stakeholders, would be used by government to help inform its decision regarding account provision for TFC.
- Ipsos Mori research report on tax-free childcare: findings on parents’ account provider preferences (July 2014): HMRC engaged Ipsos Mori to conduct qualitative research to help them understand the views and preferences of eligible parents around the account provision for TFC. This report outlines the findings of that research.
- Cognitive testing of Tax-Free Childcare draft guidance and registration pages (HMRC research report 353) (September 2015): HM Revenue and Customs commissioned Ipsos MORI to conduct qualitative research with parents and childcare providers in order to understand their views on the draft guidance and registration pages. This study aimed to inform further refinement of the guidance and registration pages. Forty-one cognitive style in-depth interviews were conducted between November 2014 and January 2015
- Using and communicating Tax-Free Childcare (HMRC research report 350) (September 2015): HM Revenue and Customs commissioned Ipsos MORI, an independent research organisation, to conduct qualitative research to help them understand the views and preferences of eligible parents and a range of childcare providers regarding the delivery of Tax-Free Childcare (TFC) and how the policy would be communicated. The aim of the research was to inform HMRC decisions around the delivery of TFC.
- Feasibility study into evaluating the labour and childcare market impacts of Tax-Free Childcare and the Free Early Education Entitlement (February 2016): HM Revenue and Customs commissioned Frontier Economics to conduct a methodological study into the feasibility of measuring the impact on the labour and childcare markets of Tax-Free Childcare (TFC) and the Free Early Education Entitlement (FEEE). The study was conducted jointly with the Department for Education.
- The Childcare Gap – Research by the Family and Childcare Trust (2014): The Family and Childcare Trust said its research showed that some 335,000 families could miss out on financial support for childcare because of the complexity of the new childcare support system.
- 14th Annual Childcare costs survey – Family and Childcare Trust (January 2015): Each year, the Family and Childcare Trust carries out a survey of childcare costs and the availability of childcare places. The Coalition Government had increased spending on childcare but prices had continued to increase and gaps in provision remained “unfilled”, according to the latest report.
- Sodexo research on financial benefits of TFC vs. employer supported childcare (June 2016): This research by Sodexo is based on results by parents using the Sodexo online calculator in 2015.
- The future of childcare support for working parents (February 2017): Produced by Working Families and the Childcare Voucher Providers Association, this report calls on the Government to keep childcare vouchers open to parents alongside the new TFC scheme.