Impact assessment

Tax-free childcare impact assessment

Analysis of the government's belief that there is a powerful case for improving access to childcare, with assessment of a new fairer scheme targeted at working families.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This publication was withdrawn on

An updated impact assessment was published in 2017


Childcare Payments Bill 2014 - Impact Assessment

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The government is committed to promoting aspiration and rewarding work. The high cost of childcare is one of the biggest financial challenges that working families face; for some parents it does not even pay to go to work.

The current scheme to support parents with the cost of childcare, Employer Supported Childcare (ESC) is neither effective or fair, as many working families are unable to access support.

Survey data suggest that many mothers would move into or increase their hours in work if they could arrange reliable, affordable, convenient, good quality childcare.

The new scheme is targeted at working families and is a wider, fairer and better way to help with the costs of childcare.

Published 10 June 2014
Last updated 20 November 2014 + show all updates
  1. Updated Impact Assessment - November 2014
  2. First published.