Tax-Free Childcare: consultation on childcare account provision

The consultation seeks views on options for the government to deliver Tax-Free Childcare itself, through National Savings and Investments (NS&I), or within HM Revenue and Customs (HMRC). This will mean all interested parties will have had an opportunity to comment on all of the options for account provision across public and private sectors. The government will consider responses to this consultation alongside the response to the previous consultation before it makes its final decision on the provision of childcare accounts.

Read the consultation on the implementation of the Tax-Free Childcare scheme published in August 2013.

Read the government’s response to the August consultation which set out details on the design of Tax-Free Childcare.

The government has also commissioned the following external research on Tax-Free Childcare account provision:

• the economic consultancy Economic Insight will carry out an assessment of the public and private sector account provision options outlined in the consultation document; the specification for this work is set out above

• HMRC have appointed an external research agency to undertake focus groups and interviews with parents on Tax-Free Childcare; further information is available online

This work will report in time to inform decisions on Tax-Free Childcare account provision.