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.