Research and analysis

Tax-Free Childcare: findings on parents' account provider preferences

To understand how Tax-Fee Childcare can be undertaken in a way that meets parents' needs.



HM Revenue and Customs commissioned Ipsos MORI, an independent research organisation, to conduct qualitative research to help them understand the views and preferences of eligible parents around the account provision for Tax-Free Childcare.

The research was focused on:

  • establishing participants’ preferences for the delivery of the Tax-Free Childcare, exploring 4 potential options for account provision
  • understanding which of the 5 delivery criteria discussed is important to participants and why
  • exploring broader issues around participants’ decision-making processes in paying for childcare and choosing financial providers