Research and analysis

Tax-Free Childcare perceptions of impact

Research investigating how parents make decisions about childcare and the impact on uptake of government childcare offers.


Families' and childcare providers' perceptions of the impact of Tax-Free Childcare

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


HM Revenue and Customs commissioned this research to understand the impact of Tax-Free Childcare and Funded Hours on parents and childcare providers.

This research was carried out by Ipsos Mori between September 2018 and January 2019 and comprised of 60 in-depth interviews with parents and 40 with childcare providers.

Published 14 February 2020