Policy paper

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.

• From: HM Revenue & Customs
• Published: 14 July 2014
• Last updated: 9 February 2015 — See all updates

Documents

Response to the technical consultation on draft secondary legislation for the Childcare Payments Act

PDF, 315 KB, 5 pages

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Commentary for consultation on draft secondary legislation for the Childcare Payments Bill

PDF, 239 KB, 20 pages

Draft statutory instrument: Childcare Payment (Eligibility) Regulations

PDF, 207 KB, 12 pages

Draft statutory instrument: Childcare Payment Regulation

PDF, 245 KB, 12 pages

Details

HM Revenue and Customs (HMRC) published 2 draft Statutory Instruments for external technical consultation together with a commentary on the regulations.

The first Statutory Instrument contains the detailed rules concerning eligibility for the scheme. The second contains the detailed rules concerning the operation of the scheme.

The deadline for submitting comments has now passed.

The response document was published in February 2015, and is available above.

HMRC is grateful to all those who responded or participated in meetings for taking the time consider the draft legislation, as well as for any responses to previous consultation documents on this subject.

Published 14 July 2014
Last updated 9 February 2015 + show all updates

1. 9 February 2015

   The response document to the technical consultation was published.

2. 14 July 2014

   First published.