Childcare Payments Act 2014
A Bill to make provision for and in connection with the making of payments to persons towards the costs of childcare; and to restrict the availability of an exemption from income tax in respect of the provision for an employee of childcare, or vouchers for obtaining childcare, under a scheme operated by or on behalf of the employer.
The Bill introduces a new tax-free childcare scheme to support eligible parents with childcare costs.
Key areas
- the Government would provide 20 per cent support on costs up to £10,000 per year for each child via an online account
- the Government would top up any payments made into the account, capped at a maximum Government contribution of £2,000 a year for each child.
The Bill extends to the United Kingdom. In relation to Northern Ireland, the Bill requires a Legislative Consent Motion of the Northern Ireland Assembly
Sign in to trackLast fetched 25 Apr 2026 · parliament.uk
Progress through Parliament14 stages recorded
Commons
1st reading
05 Jun 2014
Commons
2nd reading
14 Jul 2014
Commons
Programme motion
14 Jul 2014
Commons
Money resolution
14 Jul 2014
Commons
Ways and Means resolution
14 Jul 2014
Commons
Committee stage
14 Oct 2014
Commons
Report stage
17 Nov 2014
Commons
3rd reading
17 Nov 2014
Lords
1st reading
18 Nov 2014
Lords
2nd reading
09 Dec 2014
Lords
Committee stage
09 Dec 2014
Lords
Report stage
09 Dec 2014
Lords
3rd reading
09 Dec 2014
—
Royal Assent
17 Dec 2014
DocumentsOpen on parliament.uk →
Legislative Consent Motions-devolved legislaturesAct of ParliamentBriefing papersBill
Northern Ireland Assembly - 5 November 2014
application/pdf · 12 Feb 2015
Childcare Payments Act 2014 c.28
application/xhtml+xml · 19 Dec 2014
Library Note 2014/42
text/html · 03 Dec 2014
HL Bill 56 2014-15, as brought from the Commons
text/html · 19 Nov 2014