Research and analysis

Tax Free Childcare: design considerations for implementation of the new scheme

Qualitative research exploring design considerations of the new Tax-Free Childcare scheme with parents and childcare providers.

• From: HM Revenue & Customs
• Published: 18 March 2014

Documents

Tax Free Childcare: design considerations for delivery of the new scheme

Ref: HMRC Research Report 296

PDF, 201 KB, 36 pages

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Tax Free Childcare: appendix B - research materials

Ref: HMRC Research Report 296 appendix

PDF, 706 KB, 49 pages

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Details

Tax-Free Childcare will be phased in from autumn 2015. All eligible parents with children under 12 will be able to receive support through Tax-Free Childcare within the first year of the scheme’s operation. Disabled children under the age of 17 will be eligible for Tax-Free Childcare from the scheme’s introduction.

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 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.

Published 18 March 2014