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Draft legislation: Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015

Introduction of the Tax-Free Childcare Scheme to provide financial support with the cost of childcare for working families.

Last fetched 04 May 2026 · gov.uk

Documents

Response to the technical consultation on draft secondary legislation for the Childcare Payments Actapplication/pdf Commentary for consultation on draft secondary legislation for the Childcare Payments Billapplication/pdf Draft statutory instrument: Childcare Payment (Eligibility) Regulationsapplication/pdf Draft statutory instrument: Childcare Payment Regulationapplication/pdf

At a glance

TypePolicy paper

First published13 Jul 2014

Last updated09 Feb 2015

Organisations

HM Revenue & Customs

Topics

PAYEIncome Tax

Source

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